The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (the factual error) is that since the defendant used the union expenses as a meal cost to divide his personal corruption without relation to his duties, the crime of embezzlement is established against the defendant. However, the judgment of the court below which acquitted the defendant, which affected the conclusion of the judgment, is erroneous by misunderstanding the facts.

2. Determination

A. The Defendant is the president of the Korea Trade Union in Daegu Seo-gu C.

On February 21, 2013, the Defendant: (a) around 19:32, 201, performed meals by viewing the personal affairs of the Defendant, and embezzled KRW 113,000 by settling the amount of KRW 113,00 with the above union card.

B. The lower court determined as follows: (a) circumstances acknowledged by the evidence duly adopted and examined by the lower court; (b) there are multiple trade unions in D; (c) the Defendant is the head of the said H trade union; (d) the said trade union withheld a certain amount of union fees from union members and collected from union members to the account of the head of the association having authority to execute union expenses in accordance with the union regulations; (b) the budget bill items of the said union in the year 2012 (from March 1, 2012 to February 28, 2013) are set at KRW 9 million; (d) according to the budget bill in 2013 (b) the basis for calculating the job-seeking cost was stated as “on-the-job cost, internal and external entertainment expenses, and audit daily; and (e) the Defendant prepared a daily disbursement resolution based on the receipt and audit cost set at 9 million won; and (e) the Defendant prepared a daily disbursement resolution based on the receipt and audit cost set at 2012.