A. On September 14, 2012, the Defendant: (a) received KRW 12,577,100 under the pretext of amusement tax from the tenant G of the said commercial building from the victim of the said commercial building on September 14, 2012; and (b) embezzled the said amount at his/her discretion during the custody of the victim for the sake of the victim.

B. On August 15, 2013, the Defendant: (a) received KRW 11,549,140 under the pretext of amusement tax from the tenant G of the said commercial building from the victim of the said commercial building on August 15, 2013; and (b) embezzled it for the victim during the custody of the victim.

2. Determination

A. According to the facts and records, the following facts are recognized:

1) As indicated in the facts charged in the instant case, the Defendant: (a) won the bid for the Daejeon E No. 1, 103 (hereinafter “instant store”); and (b) completed the registration of ownership transfer in the name of D’s son F; and (c) managed the said store under the name of D’s son.

2) On November 28, 2011, the Defendant entered into a lease agreement with G on the instant store at KRW 30,000,000, monthly rent of KRW 30,000 (hereinafter “instant lease agreement”).

3) According to the instant lease agreement, there exists a special agreement stipulating that “All taxes imposed on the 1.0 entertainment tax (land portion and building portion) are responsible for the lessee.” However, the term “the entertainment tax (land portion and building portion)” refers to the local tax imposed on the instant store by the competent authority (property tax (property tax (land tax), property tax (building portion), local education tax, etc.).

4) G transferred the lease deposit and the monthly rent of KRW 3,000,000 to one bank account (H) in the name of the Defendant, which is on the date of the conclusion of the instant lease agreement, and thereafter, KRW 3,000,000 per month.