A. (1) The Defendant used 22 million won out of the total sum of 650 million won of the funeral hall rental deposit received from the embezzling or embezzlement of the funeral hall rental deposit in the same group of children, in personal use.

Even if the victim medical corporation, E medical foundation, and the above funeral hall prior lessee AH, and the victim paid 70 million won to AH, etc. with the personal funds of the defendant, the above 22 million won cannot be deemed to have been embezzled. However, the court below found the defendant guilty of this part of the facts charged. The court below erred by misapprehending the facts and affecting the conclusion of the judgment.

② Although the Defendant used the part of embezzlement charge for the funeral hall electric fee of KRW 147,223,508 by receiving the Defendant’s personal account from the Defendant, the lower court found the Defendant guilty of this part of the charges on this part of the charges, the lower court erred by misapprehending the facts charged, thereby adversely affecting the conclusion of the judgment. In so doing, the lower court did not err by misapprehending the facts charged, thereby adversely affecting the conclusion of the judgment.

(2) The portion of embezzlement of KRW 59.8 million in the name of payment to J was used by the Defendant for the victim, such as a medical personnel’s non-official benefit by lending KRW 250 million from J. In the name of interest payment, the Defendant paid approximately KRW 2.6 million each month to J in the form of payment of benefits. The time is later than the time of payment for I, etc., and the part of embezzlement of the funeral hall electrical charge is above the said part.