The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

A. According to evidence related to mistake of facts and misapprehension of legal principles, the Defendant’s embezzlement is established on the ground that the Defendant arbitrarily uses a loan from the Tourism Promotion Development Fund construction fund, the use of which is specified, as construction cost at another construction site.

B. The sentence imposed by the lower court (one year of imprisonment, two years of suspended execution, and 240 hours of community service order) is too uneasible and unreasonable.

2. Determination

A. 1) The lower court determined that this part of the facts charged is difficult to be proven without reasonable doubt, in light of the following circumstances revealed by the records of this case, i.e., ① a loan for the construction of tourist accommodation facilities in the tourism promotion development fund, based on the fact that the Defendant’s confirmation on the part constructed by the supervisor based on the specifications on the work performed by the Defendant, and the amount equivalent to the loan would have been paid to W Bank in the form of direct payment to D Co., Ltd. which is the contractor, and ② the guidelines for the management and operation of the tourism promotion development fund, which is the direction of the Ministry of Culture, Sports and Tourism, is merely an internal provision on the management of the tourism promotion development fund, and thus it is difficult to deem that the said guidelines have external binding force. 2) The lower court determined that this part of the facts charged is difficult to be proven without reasonable doubt. 2) The lower court was acknowledged by the evidence duly adopted and investigated by the lower court, i.e., the completion of the construction of the building contracted by the victim.

In full view of the fact that there is no evidence to prove that the defendant submitted false construction work details or did not know about the actual construction work, the above judgment of the court below is just, and there is a prosecutor.