A. Error of facts: (a) the Defendant, as indicated in paragraph (1) of this case, failed to pay KRW 52.5 million to victims E on February 15, 2013; (b) the Defendant did not pay KRW 10,500,000 out of KRW 52.5 million; and (c) the Defendant had the Defendant paid KRW 7.5 million to K as a cause of other accounts; (d) the lower court convicted the Defendant of this part of the facts charged; (b) the Defendant did not pay KRW 52.5 million to the victim on April 15, 2013, as indicated in paragraph (2) of this case; (e) the Defendant did not receive KRW 52.5 million out of KRW 500,00,000,000,000,000,000 from KRW 65,000,000,000,000,000,000,00 won.