A. In so doing, the crime of embezzlement is not established on the ground that the Defendant’s act of delivering the instant leased car to B does not create a risk of infringing the victim’s ownership.

B. Since the defendant delivered the car to B for the purpose of lease succession, there was no intention of embezzlement or illegal acquisition.

2. Determination

A. Determination of misapprehension of legal principles is a transactional relationship in which a facility leasing company newly acquires or leases a specific object selected by the lessee and uses it for a certain period without direct maintenance responsibility for the leased object, and the lessee collects funds, interest, and other expenses for the leased object from the lease to the lessee during the lease period. The intrinsic function of the leased object is to provide the lessee with financial convenience for the acquisition of the leased object. In the sales contract between the lessee and the lessee with respect to the leased object, not only the type, material, performance, size, and specification of the leased object but also the terms and conditions for payment thereof are determined by agreement between the supplier and the lessee and the lessee, and the leasing company cannot be deemed to have concluded a sales contract between the supplier and the lessee from the beginning, and the ownership of the leased object is ultimately reverted to the leased company, and thus constitutes an acquisition of the leased object and other actual loss (see, e.g., Supreme Court Decision 200Da79798, Jul. 26, 2008). 197.