The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor, the court below found the Defendants not guilty on the ground that the Defendants had consumed the expenses for admission in mind, as stated in the facts charged, and embezzled the expenses.

2. Determination

A. The summary of the facts charged in the instant case is that Defendant A served as the head of the F University Admission Management Team from February 2, 2008 to December 31, 201, and Defendant B served as the F University Admission Management Team leader from August 1, 2005 to August 7, 2012.

The Defendants offered KRW 111,528,00,528,000, and the amount of KRW 110,614,000,00 for entering the year of 2009 as the entrance fee for the year of 2010, the total of KRW 110,211,00 for entering the year of 201, and KRW 110,614,000 for entering the year of 201 as the passbook in the name of Defendant A and kept for the victim F University for personal use, such as entertainment expenses, (i) personal consumption (a receipt used near the Defendant’s residence, which is not near the F University), (ii) double request for receipts (a double receipt is attached by means of printing the receipts, etc. after using a certain amount, and (iii) the submission of processing receipts (a) the submission of receipts by means of printing out the receipts by means of the communications line, and (iv) the submission of receipts, other than the period of submission of receipts for entertainment facilities (a) the submission of receipts, etc.

From September 208 to June 26, 2012, the Defendants used F University Admission Expenses, which had been kept in custody as above, KRW 592,00,00 at H H main points located in Gyeyang-gu, Seoyang-gu, Seoyang-gu, G around September 2008, and embezzled KRW 178,214,895 in total over 2,181 times of the date and time following the date indicated in the list of crimes in the attached Table of the lower judgment.

B. (1) The lower court, based on the relevant evidence, determined as follows.