The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

1. According to the evidence duly adopted and examined by the court below, the summary of the grounds for appeal (misunderstanding of the facts) is sufficiently recognized that the defendant embezzled KRW 2.3 million.

2. We examine ex officio prior to the judgment on the grounds for appeal by the prosecutor ex officio.

In the first instance trial, a prosecutor applied for amendment to a bill of amendment of an indictment in which the name of the crime was stated in the “occupational Embezzlement” was stated as “the crime committed” under Articles 356 and 355(1) of the Criminal Act and “the crime committed” under Article 347(1) of the Criminal Act and “the crime committed in the same manner as “the criminal facts committed,” and the court permitted the same, thereby changing the subject of the judgment of this court.

Therefore, the judgment of the court below is no longer maintained.

3. As such, the judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the grounds for appeal by the prosecutor, and it is again decided as follows after pleading.

[Judgment which is used again] The defendant is the head of the Korea War Veterans Association Association E church's fiscal division of the case of South-North Korea, and is in charge of the financial affairs of the above church as the victim.

On April 16, 2008, the Defendant purchased land equivalent to approximately KRW 4500 from the “G official brokerage office” of the Defendant’s operation in the Namyang-si, the Namyang-si, for the above church, as a church site, and filed a false report on April 16, 2008 to the person in charge of finance of the above church as to the purchase of the above land at KRW 1.33 billion in total.

However, as the defendant agreed to purchase the above land in the total amount of KRW 1.1 billion, the expenses to be paid by the above church were KRW 1.1 billion.

Defendant deceiving a person in charge of the financial affairs of the above church as above and, from April 28, 2008 to August 28, 2008, he received 1.33 billion won as the purchase price from the damaged party and acquired 230 million won in difference from the victim.

(i) the evidence;