The judgment of the court below is reversed.

Defendant shall be punished by a fine of one million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. In fact, the Defendant is merely a transfer of membership fees to an account under the name of the Defendant because it is difficult for the Defendant to manage the membership fees accounts under the name of another person, and thus there is no intention of embezzlement.

In particular, the defendant's prior payment of KRW 600,00,00,000, should be deemed to have received the repayment of the provisional payment, so it does not constitute embezzlement.

B. The sentence of the lower court’s unfair sentencing (an amount of KRW 1.5 million) is too unreasonable.

2. Determination

A. The lower court, based on the evidence duly admitted and investigated by the lower court, rejected the return of membership fees by unilaterally asserting that: (a) the Defendant received a request from the complainant E to refund membership fees on or around June 2016; (b) the Defendant did not refund the membership fees from the complainant E up to the trial; and (c) the Defendant unilaterally refused the return of membership fees by asserting that the rules of the organization’s association from the investigative agency to the court of the lower trial and the agreement between the parties should not be recognized; and (c) the Defendant paid the 600,000 won exchange amount in advance with the Defendant’s money.

In the event that the entire membership fee is transferred to an account under the name of the defendant and his/her father without lawfully handling or settling it, there was an intention to acquire all the transferred money by itself.

In full view of the fact that the defendant embezzled all membership fees with the intention of illegal acquisition, it is sufficiently recognized that the defendant embezzled all membership fees.

The above assertion by the defendant is without merit.

B. There are many conditions for sentencing, including the Defendant’s age, sex, background leading up to the instant crime, method and method of the crime, and circumstances after the crime, etc., arising from the Defendant’s repayment of KRW 8.2 million out of the amount of embezzlement, and the victim did not want the Defendant’s punishment in agreement with the victim, and the Defendant did not have the same criminal record.