A. misunderstanding of facts and misunderstanding of legal principles: Although the criminal intent of the defendant cannot be objectively proved, the court below erred in misunderstanding of facts and misunderstanding of legal principles as to "the intention of a criminal defendant" on the basis of the fact that the defendant did not pay food materials to the victim company in a continuous transaction relationship.

B. Unreasonable sentencing

2. Determination on the grounds for appeal

A. As to the misconception of facts and misapprehension of legal principles, the following circumstances acknowledged by the court below, namely, ① the Defendant entered into a contract for the management of Lestop under the name of an incorporated association, P on September 1, 201. Article 9(7) of the contract provides that “where a net loss has occurred for at least six months during the contract period and causes damage to the school’s business operation,” the Defendant started the operation of Lestop from October 21, 201 to December 31, 201, the Defendant paid 5,695,360 won in total to the victim company from December 31, 201 to December 31, 201, the Defendant paid 200 won to the victim company from October 25, 2011 to December 25, 207, 2000 won to be supplied to the victim company from November 12, 2011 to July 4, 2017.