The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

1. The summary of the grounds for appeal is that money paid to the Defendant E (hereinafter “E”) is paid to the Defendant Company C (hereinafter “C”) and E in accordance with the Advertising Sponsing Convention between the Defendant and E (hereinafter “F”), and the money paid to Company F (hereinafter “I”) Company F (hereinafter “F”) and Company I (hereinafter “I”) is not deemed as money entrusted.

Even if so, the Defendant embezzled the money in the course of business for F.

The lower court erred by misapprehending the facts and by misapprehending the legal doctrine of embezzlement, thereby adversely affecting the conclusion of the judgment.

2. In the trial of the court below, the prosecutor applied for the amendment of the indictment to change “E” and “F” among the facts charged in the instant case to “E and the victimized company F,” “F,” “for E” and “F,” “for E,” and the subject of the judgment was different from the judgment of the court below by this court. Thus, the judgment of the court below cannot be maintained in this respect.

Nevertheless, the defendant's assertion of mistake of facts is still subject to the judgment of this court, and this is examined.

3. Judgment on the misapprehension of facts and misapprehension of legal principles

A. According to the evidence adopted and examined by the lower court and the first instance court, the following facts are acknowledged.

1) C is a company established for the purpose of this event planning agency business, advertising planning agency business, etc. on February 14, 2007, and the defendant is a company director.

2) On December 24, 2014, E and C drafted an “Agreement on Advertising Encouragement” with the content of sending E and its products to E and giving them free of charge to C, if they pay to C an amount equivalent to KRW 20 million in advertising cost, KRW 10 million in exchange for E products, KRW 10 million in exchange for E products, and KRW 10 million in E products, C has sent to E and its products on the electronic sign board at the YY 2015.

On the other hand, C is not KRW 20 million but KRW 10 million on the part of F.