All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant (misunderstanding of facts, misunderstanding of legal principles, and Sentencing: Sentencing 1 through 7, and 20 (purchase of horse riding fees and letter purchase fees, etc.) are separately paid to the standing director and president of the injured school foundation, unlike the Defendant, in light of the fact that the cost of self-mechanic was separately paid to the standing director and president of the injured school foundation, the Defendant used it for the purpose of the installation of self-mechanic according to the practice, and thus there was no intent of unlawful acquisition.

Attached Form

As to the crime sight table (1) 8 to 12, 16 through 18, 21, 22, 24 through 26 (the amount of duty-free shop or overseas use, etc.), the defendant himself introduces the people from abroad to the chief director of the victim educational foundation, and uses them as meal expenses or purchases gifts to be given to the employees of the victim educational foundation at duty-free shops.

Attached Form

As to the crime sight table (3) ( department store merchandise coupons), it is purchased in order to pay to the employees or related persons of the victim school juristic person as a life-saving gift.

The consent of the victim school juristic person was given to the use of corporate cards, such as the defendant's facts charged.

The sentence of the court below is too heavy.

B. According to the evidence submitted by the prosecutor, there is an error of mistake in the court below's finding the Defendant not guilty of this part of the charges, even though the prosecutor's intent of unlawful acquisition is recognized as to (1) 14, 15 (automobile insurance premium, repair cost), list of crimes in the annexed sheet of crimes (2) (3) , list of crimes in the annexed sheet of crimes in the annexed sheet of crimes (J, portion of gift certificates paid to L), list of crimes in the annexed sheet of crimes in the annexed sheet of crimes (4) (main oil cost, automobile repair cost, etc.) (4) , and list of crimes in the annexed sheet of crimes in the annexed sheet of crimes.

The sentence of the court below shall be too minor.

2. Determination

A. The lower court also asserted the same content as the grounds for appeal, and the lower court rejected the Defendant’s assertion on the grounds stated in its reasoning. This part of the judgment is reversed.