The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. An association established in accordance with mistake of facts, misunderstanding of legal principles, and a victim's partnership's business operation led to dissolution and distribution of residual assets. The defendant's investment ratio was close to 2:1. The defendant's act of transferring funds to the account of the victim as stated in the facts charged is not deemed an act of embezzlement as an act of distributing the residual assets of the dissolved association in accordance with the members' investment ratio, and there is no defendant's intent of unlawful acquisition regarding such act.

Nevertheless, the lower court found the Defendant guilty of the facts charged of this case, which erred by misapprehending the facts or by misapprehending the legal principles, thereby affecting the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (one million won of fine) is too unreasonable.

2. Judgment on misconception of facts and misapprehension of legal principles

A. In a case where the settlement of profits and losses was not made between partners of the relevant legal doctrine, one person of the partner's own right to dispose of the business property belonging to the partner's partnership, and thus, if one person of the partner arbitrarily embezzled the business property during his/her custody, he/she bears the responsibility for the crime of embezzlement against the whole amount embezzled at his/her own discretion regardless of the

(1) In the event that a partnership is dissolved and there is no remaining remaining business and only the distribution of its remaining assets remains, it is unnecessary to conduct a separate liquidation procedure. However, in the event that the remaining assets and the value of the remaining assets to be distributed to the union members are finalized at the time of completion of the liquidation procedure, unless otherwise agreed by the union members, a claim for distribution of the remaining assets may not be made without completion of the liquidation procedure, unless otherwise agreed by the union members.

Since some liquidators do not cooperate in the liquidation procedures, the liquidation procedures do not proceed.