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The judgment of the court below is reversed.
Defendant shall be punished by a fine of KRW 10,000,000.
The above fine shall not be paid by the defendant.
Reasons
1. Summary of grounds for appeal;
A. misunderstanding of facts 1) Since public sites within the business area of the association for occupation embezzlement of KRW 4 million is managed by the removal company under the service contract with the association, the rent of the said public sites is attributed to the removal company, and it cannot be deemed that it belongs to the removal company, and thus, it does not constitute a storage relationship between the Defendant and the association, and the Defendant did not intend to dispose of the rent for his own interest, and thus no intention to acquire it is recognized. Even if the rent is reverted to the association, even if it is deemed that the rent is reverted to the association
(2) Since the Defendant acquired incentives in violation of Article 5, and thus, constitutes illegal consideration, the crime of embezzlement cannot be established. (2) It is consistent with the fact that: (a) the Defendant returned the excessive service cost of KRW 5.1 million paid from E.S. E.D. consulting; and (b) the Defendant returned the fee of KRW 25 million paid by N attorney; and (c) it is for compensating for the expenses and incentives of the union directors and members who performed duties for the partnership; and (d) the Defendant did not intend to dispose of the said money for its own interest, and thus, there is no intent to acquire illegal profits.
3) Contracts with Samjin Construction and Substitute Land Construction in violation of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents with respect to the promotion of a project without a resolution of a general meeting are all made from reserve funds within budgetary limits, and thus, it is possible to conclude a contract by the representatives’ resolution and it does not require a resolution of a general meeting. In addition, each of the above expenditures was concluded under an urgent situation, and it constitutes an expenditure of legitimate reserve funds, and each of the above contracts constitutes ex post facto trends at the general meeting in 2012. 4) The Internet car page of the cooperative