The judgment of the court below is reversed.

Defendant shall be punished by a fine of two million won.

The above fine shall not be paid by the defendant.

1. Summary of the grounds for appeal (the fact-finding person/Type unfair);

A. misunderstanding of facts: ① 60,00 won out of KRW 7,800,00 for reinforcement training expenses of August 28, 2009 is not embezzled to be reverted to the defendant; ② 2,587,000 won out of KRW 2,50,000 for a foreign lodging contract; ② 700,000 won out of KRW 2,500 was paid to the C Association; 80,000 won was used for accommodation and food expenses of the players; ③ 60,000 won out of KRW 7,80,000 was not embezzled to be reverted to the defendant; ④ 1,000 won out of the total amount of KRW 7,80,000 was not embezzled to be disbursed to the defendant; and ④ 200,000 won was not embezzled to be used for personal use, and thus, 208,000 won was not embezzled to the Association.

B. The lower court’s sentence of unreasonable sentencing (one year of imprisonment, two years of suspended sentence) is too unreasonable.

2. Before determining the grounds for appeal by the defendant, the prosecutor examined the defendant ex officio, and the prosecutor added the name of the crime against the defendant to "Fraud" and the applicable provisions of law to "Article 347 (1) of the Criminal Act", and applied for the amendment of the indictment to change the facts charged in the following crimes. This court permitted this and changed the subject of the judgment, and all the facts charged by the defendant changed.