All appeals are dismissed.

The grounds of appeal are examined.

1. As to the allegation in the grounds of appeal regarding the payment of attorney fees, using funds for purposes other than for a limited purpose after being entrusted with a limited purpose by others is not only derived from the personal purpose, but also from the personal purpose, even if the person who entrusted the funds, the act of use itself realizes the intention of unlawful acquisition, thereby constituting embezzlement.

Since revenues belonging to the accounts of school expenses are strictly limited by such reasons as not transferring or lending to other accounts, if the revenues belonging to the accounts of private schools are used for any purpose other than that included in the lawful accounts of school expenses, the act of using such revenues would by itself realize the intent of unlawful acquisition and intent of unlawful acquisition (see, e.g., Supreme Court Decision 2011Do1080, Nov. 28, 2013). Examining the reasoning of the lower judgment in light of the evidence duly admitted by the lower court in light of the evidence duly admitted by the lower court, it is proper for the lower court to convict the Defendants of the crime of occupational embezzlement relating to the attorney’s expense out of the facts charged in the instant case against the Defendants, without exhaust all necessary deliberations, and contrary to what is alleged in the grounds of appeal, it erred by misapprehending the legal doctrine on fact-finding or

2. As to the allegation in the grounds of appeal regarding the payment of the head of a kindergarten, in a case where the operator or manager of a corporation, not for a corporation but for a purpose unrelated to the corporation or for a personal purpose, raises funds by subtracting the corporation’s funds from the corporation’s funds for the purpose of returning them to a non-corporate purpose or for a personal purpose, such

Whether there was a purpose to deduct the corporation's funds to the person, the nature of the corporation and the motive, method, size, and period of the creation of the funds, the method of safekeeping the funds in fact.