A. Defendant (1) misunderstanding of facts (1) The Defendant had a claim of KRW 100 million in total, including KRW 40 million and KRW 60 million by subrogation for the Defendant’s debt to the Victim Company D (hereinafter “victim Company”). At the time, F, the representative of the Victim Company, consented to the Defendant’s repayment of the above KRW 100 million and received KRW 100 million from the Defendant’s account. Thus, there was no fact that the Defendant did not commit a deceptive act, and there was no intent to commit the crime of defraudation by the Defendant.

② Since the Defendant used the corporate card for the business activities of the victim company, the crime of occupational breach of trust is not established, and the evidence submitted by the prosecutor alone, which the lower court found guilty, is irrelevant to the Defendant’s business.

③ (Occupational embezzlement) The Defendant is not a crime of occupational embezzlement, since he/she uses the contribution fee of one million won or less of the musical community in light of his/her business practices, such as expenses for business activities, publicity expenses, etc.

(2) The sentence of unfair sentencing (one year of imprisonment) by the lower court is too unreasonable.

B. The above sentence of the court below on the defendant by the prosecutor is too unhued and unreasonable.

2. Determination

A. (1) Comprehensively taking account of the following circumstances acknowledged by the judgment of the court below and the evidence duly admitted and investigated by the court below as to the defendant's assertion of mistake of facts, the defendant could be recognized that the defendant deceptioned E, who is an accounting employee of the victim company, and acquired 100 million won of the corporate fund of the victim company.

Therefore, the defendant's above assertion is without merit.

(1) The F, the representative director of a victim company, consistently states that investigative agencies have not consented to the transfer of KRW 100 million of the corporate fund of the victim company to the defendant's account.