The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the Prosecutor, the lower court acquitted the Defendant of the instant facts charged on the ground that it was found that the Defendant embezzled the said money while the Defendant received KRW 30 million from the victim’s opening expenses for E-cafeteria 2.

2. The lower court determined that ① Defendant, G, and F agreed to operate a cafeteria on July 17, 2013, including the opening of the Ecafeteria 2, and agreed to establish H for this purpose; ② around July 18, 2013, the details discussed between Defendant and G were prepared and distributed to Defendant and G in writing, “H additional agreement”. According to the above agreement, H has the right to manage the Ecafeteria 1 (head office) and the right to manage the store scheduled to open, and the right to manage it. First, it is difficult to determine that Defendant and G’s investment amount was KRW 30,000,000,000 for each of the above 30,000,000 won, ③ it is difficult to recognize that the Defendant and the F 10,000,000 won received from Defendant and the F 20,000 won for an equal share acquisition; ③ it is difficult to recognize that the Defendant and the EF 13,000,000 won received from Defendant and the EF 18.