The defendant's appeal is dismissed.

Expenses of the trial shall be borne by the defendant.

1. Summary of grounds for appeal;

A. Fact-misunderstanding Defendant paid personal expenses in the course of operating the instant E, and collected profits from the car page in an internal set-off process as a result of internal set-off management.

Therefore, the court below found the defendant guilty as to the facts charged in this case, although the defendant had not consumed the money under custody for personal purposes. The court below erred in the misapprehension of facts, which affected the conclusion of the judgment.

B. The punishment sentenced by the lower court (an amount of five million won) is too unreasonable.

2. Determination

A. As to the assertion of misunderstanding of facts, the intention of unlawful acquisition in the crime of embezzlement is deemed unlawful.

means the intention to dispose of the property of another person in violation of his/her duties for the purpose of seeking the benefit of himself/herself or a third party, such as his/her own possession, and there is no obstacle to recognizing such intention, even if there is an intention to return, reimburse, or preserve it later.

In addition, the crime of embezzlement is established when the intent of unlawful acquisition was finally expressed externally. Thus, even if a person who committed the crime of embezzlement had a separate monetary claim against the owner of an article, such circumstance alone may not affect the crime of embezzlement already established, unless there are special circumstances such as the set-off prior to the crime of embezzlement (see Supreme Court Decision 2010Do9871, Jun. 14, 2012). Accordingly, the following circumstances recognized by the court below from the evidence duly adopted and examined by the court below, i.e., the E was designated as a village company according to the conditional approval of the Ministry of Safety and Security around July 2014, and operated as a village company from that time, and ii) the articles of association of the association of this case provide for the "matters concerning the property and the execution of business of the association" as the resolution of the board of directors, and iii) the card sales amount of this case (6.6.