The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The victim company of mistake of facts and misapprehension of legal principles can be deemed as a personal company by actually bearing the capital necessary for the establishment of the company by the defendant, and as C consented to using the money in his own name as expenses necessary for the operation of the company, the defendant did not have an intention of embezzlement or illegal obtaining, but the court below found the defendant guilty of the facts charged of this case.

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

2. Determination

A. The intent of unlawful acquisition in the crime of occupational embezzlement as to the assertion of mistake of facts and misapprehension of legal principles refers to the intent to dispose of another person's property in violation of his/her duties for the purpose of seeking the benefit of himself/herself or a third party, and if the representative director of a stock company withdraws and uses the company's money, and fails to present evidentiary data on the place of its withdrawal and fails to provide reasonable explanation to obtain payment of the reasons for the withdrawal and the place of use, such money may be inferred to be used for the personal purpose by withdrawing the company's money with the intent of unlawful acquisition.

(1) In light of the aforementioned legal principles, the Defendant’s payment of wages to C as it is unnecessary to pay wages due to the lack of labor provided to the victim company, and the Defendant paid wages to C with entertainment expenses, street funds, etc., which are necessary for business operations, based on the evidence duly adopted and examined by the lower court. In so doing, the lower court merely stated that the amount of embezzlement as stated in the facts charged was disbursed as entertainment expenses and street funds, etc.