The defendant's appeal is dismissed.

1. Summary of the grounds for appeal (misunderstanding of facts, misunderstanding of legal principles, and improper sentencing)

A. In fact, the Defendant agreed to limit the remainder of 50% of the damages incurred during operation at the price of the disposition of the coffee sales store of this case to the victims. The Defendant transferred the coffee sales store of this case to KRW 110,00,00,000, and the damages incurred during operation were KRW 391,846,227, and if 50% of the damages were to be distributed to the victims, the Defendant’s use of KRW 110,000 does not constitute embezzlement.

B. misunderstanding of the legal principles, the Defendant concluded an anonymous association or other similar contract with the victims.

Therefore, even if the defendant voluntarily consumeds the above partnership's property, embezzlement cannot be established.

(c)

The sentence of the lower court (one year of imprisonment, two years of suspended execution, and 240 hours of community service) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the court below as to the assertion of mistake of facts, the defendant agreed on December 6, 2014 to distribute the remainder of 50% of the damage incurred during the operation of the coffee store from the premium and the remaining deposit accrued at the time of selling the coffee store of this case to the victims at the investment rate (Evidence No. 2 No. 8 of the evidence record). The fact that the defendant transferred the coffee sales store of this case to J Co., Ltd. with KRW 10 million (Evidence No. 2 of the evidence record No. 55 of the evidence record) is recognized.

However, the data submitted by the Defendant to an investigative agency (Evidence No. 119-137 of the evidence record) alone is insufficient to recognize the damage incurred during the operation of the coffee sales store of this case as KRW 391,846,227, and there is no other evidence to acknowledge it.

Rather, even based on the statement of profits and losses that the Defendant prepared and submitted to the investigation agency (Evidence No. 2: 50-51 of the evidence record), the net loss of the coffee sales store of this case is KRW 81,898,525 in 2013, KRW 7,447,239 in 2014, and net profit per books was KRW 1,173,901 in 2015.