All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts and misunderstanding of legal principles are all necessary expenses that the Defendant received from victims used only as special activity expenses, field study expenses, and event expenses, and did not use them for the repayment of personal debts. Loans to I are only used in part of the operating profits of child care centers (Defendant 12 and 13) or repaid them using personal loan funds or loans from banks (Defendant 1’s written opinion of counsel dated January 7, 2020).

Specifically, ① KRW 15.7 million deposited in H’s account on July 25, 2014, KRW 15.7 million deposited on August 25, 2014, and KRW 12 million deposited on September 25, 2014, all of the funds transferred from the Defendant’s personal account under the name of the Child Care Center, not the instant Child Care Center, in the name of the Defendant’s wife, and ② the money deposited in several installments after October 2014 from the instant Child Care Center’s account to H was the price for teaching materials or special activity programs irrelevant to the G Child Care Center.

The Defendant initially asserted to the effect that “the amount of the teaching material cost of the G MU is a very small amount among the money deposited by the Defendant in H,” and partly amended the claim to the effect that “the Defendant did not have paid the money in the name of the teaching material cost of the GUU to H” (Defendant 2 in the statement of grounds for appeal).

(B) On January 7, 2020, the Defendant did not receive any money in the name of the teaching material cost (which is specialized in City/Do) from the victims. Although it received money in the name of the special activity expenses, the teaching materials sold by the Gambling Co., Ltd. are not used at the time of the special activity conducted at the Child Care Center. (C) H traded with a large number of companies rather than so-called so-called “bincom,” but entered into a transaction with a large number of companies, and revenues and expenditures therefrom. Under the circumstances where the fixed price system under the Publishing Industry Promotion Act is in force, the price of the teaching materials purchased by the parents of the child care center students of this case.