The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts G and I had a sports dancing lecture in actual H, and the Defendant paid tuition fees to G and I each month, and return them from G and I by agreement between the parties. G used them for the repayment of their own obligations, and as I used them for F activities and donated them to the Defendant, it was not embezzled by the Defendant, the lower court erred by misapprehending the facts, thereby convicting the Defendant of the charges against the Defendant.

B. The sentence imposed by the lower court on the grounds of unreasonable sentencing (hereinafter referred to as a fine of KRW 10 million) is too unreasonable.

2. Determination

A. The following circumstances found by the evidence duly adopted and examined by the court below regarding the assertion of mistake of facts: (i) G had a sports dancing from the investigative agency to the court of the court below from January 2008 to September 2010 to the court of the court below; (ii) has consistently stated that it did not receive tuition fees from the Defendant; (iii) it did not know that the Defendant was making a free payment; and (iv) G did not know that the money in its name was deposited every month with the post office account in its name at the time; and (iv) at the time, it was the Defendant’s belief that “the Defendant had known of the passbook at the time, and was using the passbook, so that it was difficult to obtain a cash card to withdraw money from the post office account under its name; and (iv) thereafter, it was difficult to obtain a return by lending the said card to the Defendant and return money from the Defendant to the Defendant’s business of manufacturing goods to the Defendant’s own account in 2005, when the Defendant would have received money from the Defendant.