All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. As to Defendant 1’s occupational embezzlement for the provision of counterpart money and goods by high school teachers, the instant expenses are merely those paid out of the school expenses accounts for public relations expenses and the entrance expenses for the original purpose, and the Defendant does not use them voluntarily for personal purposes. As such, the crime of occupational embezzlement cannot be established for the use of the aforementioned expenses.

B) As to the occupational embezzlement due to the payment of legal advice fees and the violation of the Private School Act, the Defendant paid legal advice fees through a budget diversion procedure under the direction of the president and the resolution of the board of directors, which is merely to cope with the internal investigation related to the school operation, not to cope with the Defendant’s personal corruption investigation, and it is merely to cope with the internal investigation related to the school operation. Accordingly, it cannot be said that the Defendant unlawfully diverted the school expenses or paid it with an intent to acquire unlawful acquisition. 2) The punishment sentenced by the lower court of unfair sentencing (two years of suspended sentence for one year

B. Prosecutor 1) Although there was no approval from the Foundation for misunderstanding of facts and misunderstanding of legal principles as to the construction of the local life center of the E University, in light of the president’s position, it is reasonable to view that the Defendant is in the position of “a person who administers another’s business” under a comprehensive fiduciary relationship that should properly handle his/her business in the process of proceeding. 2) The sentence imposed by

2. Determination

A. The law prohibiting the offering of a bribe should be observed by the company in the course of its business activities, since the company's judgment of embezzlement for the provision of counter-party money and valuables should not be a means to commit criminal offenses in the course of its business activities, and therefore the company's director should comply with the prohibition of offering a bribe.