All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant (1) misunderstanding of the facts and misapprehension of the legal principles (A) 1 of the facts of the crime, the Defendant, at the time, agreed to operate a cafeteria “G” restaurant (hereinafter “instant cafeteria”) at the share of 1:1, which is the store for dissolution, in the Franchi, the victim D and the G Northbuk-gu, Gwangju (hereinafter “the Gu”). However, the Defendant, upon entering into a lease contract with the instant cafeteria (hereinafter “business right”), agreed that the victim will bear the expenses necessary for the opening of the business, such as internal interior interior interior interior interior interior and office, and that the victim will bear the difference in the year 2014.

Since the Defendant used the Guro Funds of KRW 140,000 to secure the right to operate the instant restaurant on May 2014, the Defendant used the funds of KRW 140,000,000 to the victim, corresponding thereto, the victim bears the expenses necessary for the opening of the instant restaurant, or 150,000,000,000,000,000,000,000,000,000,000,000.

On the other hand, the victim was responsible for the expenses incurred in opening the business in accordance with the agreement with the defendant.

Therefore, the defendant did not have committed a deceitful act against the victim.

② The Defendant had considerable property at the time, and thus, had the intent and capacity to file for change.

(B) According to the agreement that the Defendant entered into with D on the same trade with the Defendant of the crime No. 2-A, the cost of producing the signboard is naturally required to be borne by D, and the signboard manufacturing also requested D’s signboard business operator directly.

Defendant

D There has been money to be received from beer companies, so there has been no other proposal that “if the signboard company pays 3 million won in advance to be returned later, it would be returned later,” and there has been no reason to make such a proposal.

(C) Criminal facts No. 2-B. 19,90,000 won issued on February 22, 2015 were used as the personnel expenses of employees. The person operating the instant restaurant at the time of February 2015 is D, and thus is responsible for the said personnel expenses.