A. On May 30, 2012, the Defendant used KRW 5,050,712, which is the difference after entering the amount of KRW 7,919,29 as corporate tax in the ledger of the head of the association as if he paid KRW 7,919,292 as corporate tax, and actually paid KRW 2,868,589,000,000, for personal purposes around that time.

In addition, from around that time to April 30, 2014, the Defendant arbitrarily consumed KRW 88,946,712 on a total of 71 occasions as shown in the list of crimes in the attached Table.

Accordingly, the Defendant embezzled the property of the instant association.

B. According to the articles of association of a cooperative for occupational breach of trust D distribution business, disposal of surplus funds and disposal of losses must undergo a resolution of a general meeting.

Nevertheless, on October 4, 2012, the Defendant violated the occupational duty to comply with the above articles of association at the above partnership office, and lent KRW 10,800,000 for the goods that were collected in advance from tin to promote the interest of E, who is the former director of the instant association, without any security, interest, or change, and E demanded repayment of KRW 10,139,50 on February 24, 2014.

As a result, the defendant acquired 750,000 won, which is a property profit equivalent to the amount of the above amount, from E, and suffered damages equivalent to the same amount of the above association.

2. Determination

A. According to the evidence duly adopted and examined by this court, the Defendant paid only KRW 2,868,589, which is part of the corporate tax for the year 2011, among the corporate tax for the instant union, but the account book was 7,919.