All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. The defendant's appeal Nos. 1 and 3 are accepted only when the organization itself becomes a party to a lawsuit. Thus, the attorney's fees for civil and criminal cases in which the representative of the organization becomes a party cannot be disbursed as the expenses of the organization in principle.

However, there is an exceptional interest in the dispute, but for legal reasons, an individual who is in the status of the representative becomes a party to the lawsuit or other legal procedure.

The attorney-at-law fee may be paid at the expense of an organization, only when there is a special need to file a lawsuit or respond to a complaint for the interests of an organization in light of various circumstances, such as the case where a dispute has occurred in connection with the act of compulsory performance of duties or the status of representative which has been lawfully done for the organization or the act of compulsory performance of duties or duties of the organization.

Therefore, if the representative has paid the attorney fee for a civil criminal case at the expense of an organization without such a special necessity, it constitutes embezzlement, and further, the representative has obtained the approval of the board of directors, etc. while paying the attorney fee.

the establishment of embezzlement shall not affect the establishment of embezzlement.

(1) In light of the aforementioned legal principles and records, the lower court’s judgment held that the Defendant embezzled all of the attorney’s fees paid to the Seoul Taekwondo Association funds in relation to the AI petition case on October 26, 2006 (see, e.g., Supreme Court Decision 2004Do6280, Oct. 26, 2006).