The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant engaged in a business with F to promote the birth of “E coffee store” in the form of “E coffee store” (the summary of the pleadings submitted after the lapse of the period for appeal) by mistake of facts or misapprehension of legal principles (to the extent of supplementing the grounds for appeal). After that, F promised to settle accounts at the time of the establishment of the victim company through an inspection by the victim company and the establishment of the first place directly operated by the victim company.

The F remitted 9.6 million Won to the victim company account as its capital until October 2009, and the Defendant decided to substitute for the payment of capital with the money that has been disbursed in the past and the money that will be disbursed in the future.

However, F did not pay all the expenses incurred by the Defendant at his/her own expense after remitting the above 9.6 million fee, and only the Defendant incurred expenses thereafter. Specifically, from August 2009 to September 3, 2010, F deposited the total of 3.74 million fee and 1.2 million fee from September 10 to January 14, 201, into the victim company account.

Ultimately, since the defendant has a claim against the victim company and has been repaid, the crime of embezzlement is not established.

B. The lower court’s imprisonment (two years of imprisonment) against the Defendant is too unreasonable.

2. Determination

A. (1) The representative director, who has an individual claim against the relevant legal entity, uses his/her claim in cash owned by the company for the payment of his/her own debt, does not constitute an act of self-transaction in which the interests of the company and directors conflict with each other. Thus, even if the representative director pays his/her claim against the company without going through the procedure of approval by the board of directors, this is valid as an act of performing the company's debt within the authority of the representative director.