The prosecutor's appeal is dismissed.

1. According to the evidence submitted in the summary of the grounds for appeal, although the defendant could have voluntarily withdrawn money from the account held in the name of the victim company and embezzled money, as stated in the facts charged, the court below found the defendant not guilty of the facts charged of this case, which affected the conclusion of the judgment by misunderstanding the facts and misunderstanding

2. Determination

A. The summary of the instant facts charged was that the Defendant, from March 14, 2005 to September 30, 2012, was in charge of accounting duties as the victim D’s accounting staff.

On January 8, 2008, the defendant kept the funds of the victim at the above company's office, while making a false entry into the ledger of the provisional deposit account as if there was 4.8 million won, notwithstanding the fact that there was no provisional deposit in the amount equivalent to 4.8 million won, and then, he voluntarily consumed and embezzled the amount of 4.8 million won from the victim's bank's name at the new agricultural cooperative branch located in 441 in e.g., No. 541 in e., No. 1941, Nov. 8, 2008.

From that time to December 15, 2011, the Defendant arbitrarily consumed a total of KRW 180,600,000 for private purposes, as shown in the list of crimes attached to the judgment below, and embezzled the property of the victim.

B. The lower court determined that the facts charged were proven without reasonable doubt solely on the evidence submitted by the prosecutor, in light of the facts and circumstances presented by the prosecutor and duly admitted and investigated evidence, and on the basis of the testimony and financial transaction of the complainants and complainants, in particular the investigative agency’s statements and financial transaction details.

On the ground that it is difficult to see it, the lower court acquitted the instant charges.

(c)

(1) The prosecutor must prove that there is an act of embezzlement as an act of realizing the intention of unlawful acquisition in the crime of embezzlement in the course of occupational embezzlement.