A. Defendant 1) In fact, misunderstanding of legal principles, the instant mobile phone sales business was planned from the beginning to the profit-making business of an incorporated association B (hereinafter “incorporated”) and the said incorporated association actually enjoyed profits from mobile phone sales business.

In addition, the defendant did not have the intention of embezzlement or illegal acquisition.

Therefore, the Defendant does not support the responsibility for the crime of occupational embezzlement.

The defendant stated his previous offense of embezzlement for the public interest of the right to know of the members of an incorporated association and the stability of the organization of incorporated associations.

Therefore, the illegality of the defendant's act is excluded in accordance with Article 310 of the Criminal Code.

Nevertheless, the court below erred by misapprehending the facts or by misapprehending the legal principles, which found the Defendant guilty of all the charges of this case, thereby affecting the conclusion of judgment.

2) The punishment sentenced by the lower court (an amount of five million won) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. Determination on the Defendant’s misunderstanding of facts and misapprehension of legal principles

A. 1) The lower court found the Defendant guilty on the ground that the Defendant’s act of paying the human test expenses of the D Yangcheon Branch Co., Ltd. with the funds of the incorporated association constituted occupational embezzlement in light of the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court.

Profit from sales at the mobile phone multi-level is attributed to an individual who has joined the D Yangcheon Branch or multi-level sales salesperson, and there is no agreement that an incorporated association wishes to distribute it.

Even if an incorporated association was to receive or have received some of the proceeds, the incorporated association has received or has received some of the proceeds.

Even though mobile phone multi-level sales can not be seen as a corporation's profit-making business.

(b) Any corporation;