The prosecutor's appeal is dismissed.

1. In light of the fact that the use price of the Hyundai Card in the name of A pastor (hereinafter referred to as "on-site card") used by the defendant was paid in the form of automatic transfer from the passbook A, the court below acquitted the defendant of the charges against the defendant, but if it is proved that the payment of the card used by the defendant was out of the victim church, the court below found the defendant guilty of the charges of this case by confirming the payment resolution of the victim G church (hereinafter referred to as "victim church") and confirming that the payment of the card used by the defendant was out of the victim church, although the court below acquitted the defendant of the charges of this case,

2. The judgment of the court below is based on the following facts and circumstances acknowledged based on the evidence duly adopted and investigated by the court below, namely, ① the defendant, as an administrative assistant in charge of the disbursement of the victim church (P; hereinafter referred to as the "the defendant's individual account"), managed the agricultural cooperative account in the name of the defendant (hereinafter referred to as "accounting") used for the accounting of the victim church as an administrative assistant in charge of the disbursement of the victim church, and the use of the modern card by the defendant was automatically transferred from the A pastor's agricultural cooperative account (R, hereinafter referred to as "A"). ② When using the modern card for personal purposes, the defendant did not submit the receipt to the financial register of the victim church, and deposited the use of the modern card used for his personal purposes into the account for accounting purpose. The defendant stated that the settlement amount was deposited from the account for accounting purpose to A, with a considerable amount of money from the settlement date of each month to the account settlement date of the suspect's deposit account (the amount transferred from 1018, 2010 to 3.15. 105.