The Defendant kept the sales proceeds in custody by the Victim G, which has moved into DM fishery products Co., Ltd., with the trade name, and entered into a contract with the victim to refund the remaining proceeds after deducting 7% of the sales proceeds from the sales proceeds by one week.

From February 29, 2016 to April 27, 2016, the Defendant arbitrarily consumed and embezzled the amount of KRW 13,170,00,00 as part of KRW 43,498,795, after deducting fees from KRW 48,190,680, which was sold by the injured person from the copon of fishery products, from KRW 48,190,680, which was sold by the injured person from the copon of fishery products, and without returning the remainder of KRW 30,328,795.

2. Determination

A. According to the evidence duly adopted and examined by this court, the following facts are as follows: ① the victim leased the instant marina to the Defendant on or around March 25, 2011 and operated the business from April 26, 2016; ② the Defendant calculated the fishery products of the instant marina customer and other goods purchased by the instant marina customer by credit card, received the payment in cash, or received the payment in cash, by credit card sales from the credit card companies under the name of the Financial Supervisory CommissionB, after deducting a certain rate of commission from the credit card companies on the payment date under each merchant contract; ③ deposited cash received from the customers into the corporate account of the Financial Supervisory CommissionB in connection with the operation, etc. of the Credit CardB, and ③ thereafter, the Defendant appears to have changed to July 5, 2015 to that of the victim’s total sales from the said credit card price and cash, and then deducted the sales amount of fishery products sales by settlement accounts with the victim.