All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant B (1) misunderstanding of the facts and misapprehension of the legal doctrine did not violate the occupational duty because the Defendant did not perform the business of the union. After finding the embezzlement of A, the Defendant withdrawn the funds of the union to prevent further embezzlement as the relationship in which the funds of the union are kept in the account under the name of A, and stored them in the account with C, and there was no intent to acquire unlawful profits.

2) The sentence of the lower court (an amount of KRW 3 million) that is unfair in sentencing is too unreasonable.

B. Defendant C1) After finding the fact of embezzlement by Defendant C1, the Defendant: (a) withdrawn funds from the association to prevent additional embezzlement as the relationship in which the funds of the association are stored in the account under the name of A; and (b) did not intend to obtain unlawful acquisition.

2) The sentence of the lower court (an amount of KRW 3 million) that is unfair in sentencing is too unreasonable.

2. Determination as to Defendant B’s misunderstanding of facts and misapprehension of legal principles, and Defendant C’s misunderstanding of facts

A. The summary of the facts charged is the financial director of the “JJ” association of the victim, a non-legal entity, who is a non-legal entity, whose purpose is to carry on real estate business and lease business, located in the YY-gu Office B around February 2013, and Defendant C serves as an auditor of the victim JJ association from February 2013.

On February 5, 2014, the Defendants withdrawn KRW 3 million from the victim’s funds deposited in the victim’s account. On February 6, 2014, the Defendants knew that around February 6, 2014, the victim’s funds deposited in the victim’s account were withdrawn, and attempted to recover the funds invested in the victim’s account. While having opened a passbook, etc. connected with the victim’s account, the Defendants released KRW 20 million from the victim’s account on March 19, 2014, and consumed at will in installments KRW 10 million.

Accordingly, the Defendants conspired and embezzled the victim's funds of KRW 20 million.

B. We examine the specific judgment, the judgment of the court below and the judgment of the court are legitimate.