The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (fact-finding) is reasonable to deem that the Defendant, even though being aware that K Co., Ltd. (hereinafter “K”) was a contribution fee to L, he/she received and kept a copy of a check causing ten million won per face value from J, the representative director of the K, and did not reveal the source of use while consuming it. Therefore, it is reasonable to deem that he/she embezzled the above KRW 10 million.

2. Determination

A. The lower court determined that the lower court reversed the statement that the Defendant used the aforementioned KRW 179 million for personal consumption and for the remaining company, on March 18, 2010 (Seoul High Court Decision 209No2777) that the Defendant had been in custody of both KRW 50 million and paid KRW 250 million among them to L, and that the remainder of KRW 250 million was 750,000,000,000,000, which was 179,000,000,000 won in personal consumption and used for the said company, and that J did not have any proof of the Defendant’s use of the said KRW 179,000,000 for the said 179,000,000 won in criminal facts embezzled the above KRW 10,000 in the Seoul High Court (Seoul High Court Decision 209No277, Aug. 26, 2010).

B. We examine the above judgment of the court below closely by comparing it with the records, and examine it on April 2009 that it is difficult to conclude that the defendant was self-consumptioned by himself on April 11, 2006, on the ground that he was investigated by the facts charged in this case, etc. on or before three years prior to the investigation.