The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a term of one year and two months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. As to the misunderstanding of facts and misunderstanding of the legal principles, the Defendant did not use the money paid by the injured party against its intended purpose, but did not have any intent to obtain unlawful profits.

Nevertheless, as the court below found the defendant guilty, the court below erred by misapprehending the facts or by misapprehending the legal principles.

B. The punishment sentenced by the court below against the defendant (one year and two months of imprisonment) is too unreasonable.

2. Determination

A. Determination 1 on the argument of misunderstanding the facts and misapprehension of the legal principles) The Defendant asserted the same as the grounds for appeal at the lower court. The lower court rejected the Defendant’s assertion on the grounds of its reasoning, including the following: (a) the agreement entered into between the victim and the Defendant is divided into a film 1 (L) and a film 2 (I); (b) the two movies are divided into two separate accounts; (c) the agreement requires the management of investment and earnings by opening separate accounts for each film; (d) the victim divided and remitted investment funds for each film; and (e) the victim divided and remitted each film into two separate accounts; and (e) the recovery rate of the investment funds for each film; and (e) the Defendant appears to have sufficiently known such circumstances as the substantial representative of the imported private personF.

2) Determination of whether the deliberation is a party: (a) the intention of unlawful acquisition in the crime of embezzlement is an intention of embezzlement;

means an intention to dispose of the property of another person in violation of his/her duties for the purpose of seeking the benefit of himself/herself or a third party, such as that of his/her own possession, and the use of the property for purposes other than the limited purpose by being entrusted with a strictly limited fund by others is an unlawful acquisition, even if the use is attributable to the personal purpose, as well as to the entrusted person, even if the use is for the entrusted person.