The judgment of the court below is reversed.

The defendant is innocent. The summary of this judgment shall be notified publicly.

1. Summary of grounds for appeal;

A. The main contents of the accusation submitted by the Defendant to an investigative agency by mistake of facts or misapprehension of legal principles are as follows: E’s chief vice-chairperson F et al. conspired to leave the competition funds received from local governments, etc. in relation to the holding of G Games and embezzled them; and the above accusation contents are not false; even if there is any content contrary to the objective facts of household affairs, the Defendant did not have any awareness that he was false, the lower court convicted the Defendant. In so doing, the lower court erred by misapprehending the facts or misapprehending the legal doctrine, thereby affecting the conclusion

B. Even if the sentencing was found guilty, the sentence imposed by the court below (six months of imprisonment) is too unreasonable.

2. Determination

A. The Defendant, as the representative of the incorporated association D (hereinafter “D”), is in charge of the chief vice-chairperson of E, an incorporated association (hereinafter “E”) around May 2014, while operating a farming club in D, even though he/she was in charge of the chief vice-chairperson of E, an incorporated association (hereinafter “E”).

F In relation to the 14th G Games held in E (hereinafter “the instant Games”), upon a request from F to the effect that “the Fund necessary for the Games shall be invited to be operated well, and the Fund may be used for the E office operating expenses after the said Games are left for the Games,” and upon receiving a general delegation of the affairs concerning the execution of the funds related to the holding and operation of the instant Games, the said Committee was in charge of accounting affairs in D.

H From June 2014, the Defendant had H concurrently carry out the accounts of E. The following facts: (a) the Defendant instructed H to make part of the difference into D’s non-funds by means of double preparation of the transaction statement at the time of executing the said G Games-related funds; and (b) the F was not involved in the preparation of the said double transaction statement or the process of raising D’s funds; and (c) the said details were not known.