The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal has already led to the confession of the defendant at the prosecution investigation stage that "the defendant had been able to use the income generated by the import of a kindergarten as personal living expenses, etc., and where it is not possible to pay the construction price to the complainants in the absence of any other income than the revenue of the construction, and used it at will as personal living expenses, etc., even though it is impossible to pay the construction price." The reason why the construction price has been reduced is due to the negligence of the defendant on the part of the defendant who could not proceed with the construction, and this is not just change of circumstances, nor is the defendant progress the construction without the ability to properly proceed with the construction from the beginning of the construction without the ability of the defendant.

2. Determination

A. According to the evidence duly adopted and examined by the court below, the following facts and circumstances are acknowledged.

1) The Defendant stated in the prosecution that “The construction cost of the instant F kindergarten was determined as KRW 350 million at the time,” and related to the reasons why the F kindergarten construction cost was determined as KRW 350 million, and that “The amount to be additionally entered was KRW 330 million at the time when the representative of the subcontractor was calculated, and thus, the amount to be additionally entered was determined as KRW 350 million with the remaining profit at the time when the amount was set as KRW 20 million was set as KRW 350 million. 2) The Defendant stated in the original trial that “The Defendant’s office personnel expenses of the Defendant’s office was KRW 22 million,” and at the time, the Defendant stated to the effect that “it was not the Defendant’s office expenses or the Defendant’s office work expenses because the remittance was not received at the time when the money was remitted over several occasions, and thus, it cannot be known that it was the Defendant’s office work expenses.”

3 H from September 2007, the transfer of F Kindergartens to F Kindergartens, through N, O, etc., who is a friendship and a defendant's employee.