The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. Summary of grounds for appeal;

A. The assertion of mistake of facts is not a legitimate ground for appeal since it was made after the lapse of the period for appeal, and thus, it cannot be viewed as a legitimate ground for appeal. However, it does not constitute a ground for appeal subject to adjudication by a party member ex officio.

1) Criminal facts of the judgment below: The defendant prepared an expenditure resolution by withdrawing the price of goods after receiving goods from the traders of G kindergarten. Accordingly, the portion of the goods supplied and the payment of the price of goods should be excluded from the "transfer to other accounts of revenues belonging to school expenses" as stated in the judgment below. 2) Criminal facts of the judgment below 2: (3) The deposit account of the education expenses of G kindergarten is not only the enrollment fee of G kindergarten but also the deposit account of the education expenses of AE private teaching institutes and the defendant's personal funds 281,986,269.

Therefore, since all of the above accounts do not belong to the accounts of school expenses, it cannot be viewed as "transfer to another account of income belonging to the accounts of school expenses".

B. In light of the legal principles, the Defendant lent funds to AE driving school expenses and Defendant’s personal funds as operating expenses of G kindergarten, and the Defendant withdrawn funds as stated in the facts charged in the instant case at the time of the repayment of the loans in a manner that the Defendant was not directly repaid from G kindergarten tuition fees and received a refund of part of the funds with the trading company and

Therefore, it does not constitute a case where the principal and interest of the loan is repaid" under the proviso of Article 29(6) of the Private School Act and the income belonging to the accounts for school expenses is transferred to another account.

C. The sentence of the judgment of the court below on unreasonable sentencing (7 million won of fine) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. On February 28, 2008, the Defendant established a kindergarten with the trade name “G kindergarten” at the Jeonju District Education Office.