The prosecutor's appeal is dismissed.

1. According to the prosecutor's evidence duly admitted and investigated by the court below, the court below found the facts charged of this case not guilty of the facts charged of this case, and there is an error of law of mistake of facts.

2. Determination

A. The summary of the facts charged is the president of the Korea Branch of the Victim E Co., Ltd. (hereinafter “victim”) who is a Korean subsidiary of the Japanese corporation D Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”), and managed the funds of the Victim Co., Ltd. (hereinafter “victim”) from January 7, 2010 to January 8, 201, the Defendant voluntarily consumed the amount of KRW 30 million from the Busan Bank Account in the name of the Victim Co., Ltd. and voluntarily consumed the funds established G from the Busan Bank Account in the name of the Victim Co., Ltd., Ltd. (hereinafter “Nonindicted Co., Ltd.”). The Defendant withdrawn KRW 15 million from the same account on September 13, 2010 and voluntarily consumed KRW 15 million from the same account on January 25, 2011.

B. (1) Determination (1) January 7, 2010 and the same year

1. According to the evidence duly adopted and examined by the court below, the non-indicted company and the victim company: (i) designated K as domestic import and sales agency for L (hereinafter only K) and operated domestic business; (ii) as the result of K’s excess of the lending limit, K could no longer receive loans, the Defendant and L, the head of the victim company’s branch office, made an investment of KRW 25 million, thereby establishing a new sales agent G (hereinafter only G). (ii) The Defendant, with the consent of N, the representative director of the non-indicted company, withdrawn KRW 25 million from the account of the victim company’s management on January 7, 2010, used it as the establishment fund, and entered it as the personal short-term debt of the victim company in the account book; and (iii) the Defendant, on the other hand, made a short-term debt of the victim company in the account book after making a withdrawal of KRW 25 million as the establishment fund.