A All appeals filed against the Defendants by the Prosecutor and the Prosecutor are dismissed.

A. Defendant A (misunderstanding of facts and misapprehension of legal principles) ① The custody and disbursement of management expenses are only F of the managing director, who is the managing body, not the Defendant’s duties, who is the president of the occupant’s representative meeting.

② The Defendant received a report from F to the effect that “each year, as operating expenses of the resident representative conference, has paid gifts to the members of the resident representative conference,” and committed an act as indicated in the facts charged, knowing that there is no problem. Therefore, the Defendant did not have the awareness of intention or illegality of occupational embezzlement.

B. In light of various indirect circumstances that could be known through the prosecutor’s evidence submitted by the prosecutor (1) and the prosecutor’s evidence, Defendant B also committed an occupational embezzlement in collusion with Defendant A and the Director of the Office of Management and Administration, but the court below erred by misapprehending the facts, thereby finding the Defendant B not guilty.

(2) Sentencing (for Defendant A), the lower court’s sentencing (the suspended sentence (the suspended sentence amount to KRW 300,00) against Defendant A is too uneasy and unfair.

2. Determination

A. (1) As to Defendant A’s assertion of misunderstanding of the facts and legal principles, the following circumstances, namely, ① Article 57(1)5 of the former Enforcement Decree of the Housing Act (wholly amended by Presidential Decree No. 27444, Aug. 11, 2016) provides that the usage and amount of usage of the occupants’ representative meeting operation expenses shall be determined by the management rules. Accordingly, Article 32 of the Management Rules of the instant apartment may separately provide for the rules on the use of operating expenses for the occupants’ representative meeting (Article 1), its operating expenses shall be comprised of operational and ethical education expenses, attendance allowances, and expenses for the performance of duties such as the chairperson (Article 2). The occupants’ representative meeting shall prepare the details of the use of operating expenses in a separate account book every month and shall be the management authority.