The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

except that the ruling shall be made for one year from the date of the final judgment.

1. Summary of grounds for appeal;

A. Of the proceeds of a public parking lot managed by the Korea Association of Persons with Disabilities, which is a victim of misunderstanding of facts, most of the money not deposited in the account of the victim corporation among the proceeds of the public parking lot managed by the Korea Association of Persons with Disabilities, which is a victim of misunderstanding of facts (hereinafter referred to as the “victim corporation”), is used as meal expenses, event expenses, office expenses [total amount of KRW 31,293,089 (total amount of KRW 23,957,97,978, KRW 7,335,111)] of employees, or used for the defendant's expenses paid by the victim corporation on behalf of the victim corporation (total amount of KRW 35,48,990) and the defendant's sales expenses for the chairperson of the

B. The sentence imposed by the lower court on the Defendant (eight months of imprisonment, two years of suspended execution, two years of probation) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court regarding the assertion of mistake of facts, the following facts can be acknowledged.

① The Defendant received the proceeds of a public parking lot in cash from the victim corporation and transferred the proceeds to the employee J in charge of the accounting of the victim corporation to deposit them into the account of the victim corporation. The Defendant did not notify the J of the fact that the Defendant is in custody of some of the proceeds, and the disbursement of the victim corporation was executed with the money in the account of

(2) The defendant submitted a receipt (related to receipts kept in office) as to the amount disbursed to the J as office expenses, etc., and received the settlement from the account of the victim corporation.

(3) Of the commission fees for public parking lots paid by a victim corporation to Pyeongtaek-si on March 30, 201, part of the commission fees is the same as the date when the refund was made on March 30, 2011.