The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

1. The sentence imposed by the court below on the defendant (two years of imprisonment) is too unreasonable.

2. The crime of this case is not proper in light of the circumstances of the crime, etc. due to the fact that the defendant, who is the pastor of the E church, voluntarily lent church funds without the consent of the church church assembly or the meeting for the removal of the position, or consumed the living expenses, etc. (the defendant spent KRW 95,342,88, which is consumed by the name of the living expenses, etc., out of KRW 100,000,000,000,000,000,0000,000,0000,000,000,000,000

Even if the defendant can be arbitrarily used, the defendant did not endeavor to return the amount of KRW 300 million delivered to J, and even if he is in a position to lead the church as a member of the E church, he did not seem to be in a genuine manner against the crime of this case, such as embezzlement of the funds of the E church, and further expansion of the disturbance between the members requesting for explanation and the members requesting explanation.

This is disadvantageous to the defendant.

However, it appears that the defendant did not obtain direct benefit with regard to KRW 300 million delivered by J; the defendant did not have been punished more severe than a fine; the defendant does not have the validity of the resolution on the payment of retirement allowances to the defendant at the meeting of the church led by the defendant; according to the constitution of the KCA, when the defendant retires, the defendant calculated and paid retirement allowances in a certain manner. The defendant was in a position to receive retirement allowances for at least 20 years from the E church as a pastor, but actively expressed his intent to waive retirement allowances.