The defendant's appeal is dismissed.

1. The judgment of the court below which convicted the Defendant of the summary of the grounds for appeal (misunderstanding of the facts) is erroneous by mistake of fact (detailed contents are examined as follows). 2.

A. The summary of this part of the facts charged is that the Defendant did not have agreed to receive additional money from the victim D on February 2013, 2013 in the “E driving school” operated by the victim D (hereinafter “instant driving school”). However, the head of the above office of the accounting and management of the said driving school did not have any necessary expenses while working as the head of the internal school, and D does not have any obligation to do so.

D makes a false statement to D, “The settlement table shall be prepared by adding a certain amount to the benefits to be actually received.”

As above, the Defendant deceiving G, who is the head of the accounting office, and caused G, to prepare a statement of accounts added to KRW 370,004,00,000, compared to the amount to be actually received in February 2013, and made the settlement to the victim. The Defendant was granted KRW 370,004 from the damaged person as tuition fees, and from that time until January 28, 2016, issued KRW 18,97,712 in the same way as in the list of crimes in the attached Form (1).

2) The grounds for conviction of the lower court are as follows: ① there was no agreement between the Defendant and the victim on the payment of additional president allowances (the Defendant also acknowledged the fact that the victim claimed and received the additional amount of tuition fees that he/she voluntarily settled to the victim without consultation with the victim); ② When the Defendant requested the additional amount of tuition fees from the head of the accounting office G through the head of the accounting office G, he/she did not indicate the name thereof as the president’s allowances; ③ the victim directed the Defendant to include the amount of tuition fees in the amount of tuition fees settlement; and ③ the victim paid the president allowances separately each month.