The defendant's appeal is dismissed.

1. A summary of the grounds for appeal by the Defendant (misunderstanding of facts) is based on the authority to execute the operating expenses properly delegated by the Defendant, and thus cannot be held liable for the crime of embezzlement on account of the Defendant’s failure to recognize the intent to obtain unlawful acquisition, since the Defendant is based on the authority to execute the operating expenses so that he/she can not be held liable for the crime of embezzlement.

Nevertheless, the lower court found the Defendant guilty of the facts charged of this case, thereby misunderstanding the facts and adversely affecting the conclusion of the judgment.

2. The lower court found the following circumstances acknowledged based on the evidence duly adopted and examined by the lower court, namely, ① the Defendant used the total of KRW 7,344,270 from around December 27, 2014 to May 19, 2015 for personal purposes unrelated to the operation of the axis, such as entertainment expenses, living expenses, and food expenses, etc., on 87 occasions from around December 27, 2014 to around May 19, 2015. The above 87 cases were specified by the Defendant himself/herself as the portion that was used regardless of the operation of the axis, among the account transaction details. ② under the police investigation, E stated that “The Defendant entrusted the Defendant with the membership fee and card of the parents to the Defendant for the convenience of the execution of membership fees, and the Defendant resigned from the Defendant’s office having used the membership fee in the massage procedure, as alleged by the Defendant.”

It is confirmed that the details of the labor cost transaction directly transferred from the above operating expense account in the name of E were several cases, and H was “I received direct benefits from E other than the Defendant” in the court of original instance.