A. The Defendant used the money as stated in the facts charged for the operating fund of the F and E Federation, an incorporated association, for the operating fund, and not for personal purposes. As such, the Defendant embezzled the money in violation of the purpose of use or intended to acquire illegal profits.

shall not be deemed to exist.

B. As to the part of the contract with K representative of the KJ in the indictment No. 1, the Defendant did not have the authority to conclude the above contract, and the Defendant merely embezzled the matters determined by the president AA of the Federation, vice-president BM, etc. at the time of the Defendant’s embezzlement.

shall not be deemed to exist.

(c)

Of the facts charged No. 1, as to the part that the Defendant embezzled the said money for personal use, the Defendant used the said money for a video temp project promoted by the entire federation, not for the embezzlement by using it for personal use.

(d)

With respect to the contract with the NO representative under Paragraph (2) of the facts charged, the defendant was only involved in the conclusion of the contract in the form only, and at the time, it cannot be deemed that he was involved in the crime of embezzlement as a joint principal offender by merely being in accordance with the instruction of the joint defendant A, the president of the general federation.

2. Determination

A. The use of the entrusted fund for purposes other than its limited purposes with the intent of acquisition by specifying the purpose of use as to the assertion as to the violation of the purpose of use or the intent of unlawful acquisition constitutes embezzlement (see, e.g., Supreme Court Decision 2008Do1652, May 8, 2008). In full view of the following circumstances recognized by the court below based on the evidence duly adopted and investigated by the court below and the contents of the relevant statutes, subsidies or grants granted by the motion picture promotion committee of Seoul Special Metropolitan City and the motion picture promotion committee as stated in the judgment of the court below shall be in accordance with the terms and conditions of the relevant agreement or the provisions of the relevant statutes.