The judgment of the court below is reversed.

The defendant shall be innocent.

1. According to the evidence submitted by the prosecutor, it is reasonable to view that the money recorded in the facts charged that the defendant received from the victim G for amusement tax constitutes money that the above victim actually entrusted to the defendant for the purpose and purpose of use. Thus, the crime of embezzlement is established against the defendant's arbitrary use of the said money.

On the other hand, the court below's decision contains an error of misunderstanding of facts or misunderstanding of legal principles.

2. We examine ex officio the grounds for appeal by the prosecutor ex officio.

The prosecutor changed the victim to F as stated in the "a summary of the main facts charged in the judgment below," and applied for the amendment of an indictment to add the ancillary facts charged in breach of trust to the victim F, such as the "a summary of the conjunctive facts charged" of the "a summary of the judgment in question". The judgment below is no longer maintained as it changed the victim's object of the judgment by permitting it.

3. The judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act, and the judgment below is reversed, and the following decision is delivered after pleadings, without examining the prosecutor’s misunderstanding of facts and misapprehension of legal principles, on the grounds of ex officio reversal

【Grounds for another judgment】

1. Summary of the facts charged

A. On March 24, 2009, the Defendant: (a) deposited with D on March 24, 2009, at the disposal of the neighborhood living facilities No. 103 Dong-dong, Daejeon E, Daejeon; (b) completed the registration of transfer of ownership in the victim F’s name on March 27, 2009; and (c) managed the said commercial building after completing the registration of transfer of ownership in the victim F.

1) On September 14, 2012, the Defendant: (a) received KRW 12,577,100 under the pretext of amusement tax from the tenant G in the above commercial building from around September 14, 2012; and (b) embezzled it for the victim by using it at his/her own discretion during the custody for the victim.

2) Entertainment taxes on August 15, 2013.