The judgment of the court below is reversed.

The defendant shall be innocent.

1. The summary of the facts charged is that the Defendant is a person who operates a children’s school department or family medical clinic (hereinafter “instant council member”) with the trade name of “G Council member” from the F 3th floor located in Seocheon-si, Seocheon-si, Seocheon-si E.

On July 26, 2010, the Defendant entered into an agreement on the same business (hereinafter “instant agreement”) with the victim H and I to invest KRW 300 million in the above G Council members, and to have 34% of profits accruing from the joint operation of the above Council members and 33% of the victims, respectively.

Under the instant business agreement, the Defendant, while engaging in the management of the profit and expenditure of the said member’s member’s profits and embezzled KRW 61,472,207,00 from July 30, 201 to August 4, 2011, he/she voluntarily consumed and embezzled the amount of KRW 61,472,00,000 from the bank account deposited with the said member’s profits from the said member’s operating property, for personal purposes.

2. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles are substantially close to employment, and thus, the defendant is not a person who keeps another's property, and the defendant has distributed legitimate profits to the victims by settling accounts of revenue and expenditure, so there is no intention of unlawful acquisition and embezzlement.

B. The lower court’s sentence of unreasonable sentencing is too unreasonable.

3. Determination

A. The following facts can be acknowledged in full view of the evidence duly admitted and examined by the lower court.

(1) From around July 2003, the Defendant operated the instant member of the F2th floor located in Bupyeong-si, Seocheon-gu, Seoul. Around 2008, the Defendant entered into a business agreement with the victim I, who is a doctor with the child, and provided the instant member with the instant member of the Council. On July 26, 2010, the Defendant entered into the instant business agreement with the victim H, who is the victim I and the wish to impose the instant member, and provided the instant medical treatment together with three persons.

(2) According to the instant agreement, the Defendant and the victims shall invest KRW 300 million each in each of them.