The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (fact-finding) is known that the Defendant: (a) was unable to pay KRW 68,79,213 of the supply price to be paid to D Co., Ltd. (hereinafter “D”) due to nonperformance; (b) but (c) was embezzled by arbitrarily using the said amount without delivering it to D; and (d) filed a complaint with the investigative agency.

Accordingly, the defendant did not dismiss E, but the judgment of the court below which acquitted the defendant of the facts charged in this case is erroneous in misunderstanding of facts.

2. Determination

A. The summary of the facts charged is D’s representative director established for the purpose of meat processing and distributing business.

The facts are as follows: E, who worked as an employee of the company from February 201 to October 201, managed F as the business partner of the above company; during the above period, D supplied F with approximately KRW 180,000,000 to F, but due to F’s bankruptcy, did not receive KRW 68,799,213 out of the price of supply due to F; the Defendant was confirmed by G representative director G of F on September 24, 201, and otherwise, it was well known that E received the aforementioned unpaid amount from F and embezzled it at will.

Nevertheless, the Defendant initially agreed to the effect that “E is responsible for the outstanding amount in the transaction place,” and filed a civil lawsuit claiming the payment of the above amount against E, but lost because E is merely a worker, and thus, E loses the amount, the Defendant, who is the Defendant, at the public service center of the Ansan-gu office of the Ansan-gu Police Station in Ansan-gu, Ansan-si, Seoul Special Metropolitan City, on April 26, 2013, for the purpose of having E criminal punishment, work as a business employee in charge of the Daejeon-gu Daejeon District, and received the payment from F in the form of personal passbook, etc. 68.