The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 3,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the facts charged in the instant case is the representative director of the Victim D Incorporated Association D (hereinafter “instant association”) located in salary-gun C from July 2009 to February 2, 2010, who has overall control over the affairs of the instant association, including fund management.

On October 14, 2009, the Defendant was transferred KRW 2 million from the instant cooperative to the Daegu bank account under the name of the Defendant, and was kept for the instant cooperative. At that time, from September 18, 2009 to February 26, 2010, the Defendant received money of KRW 14 million from around seven occasions in total as shown in the annexed crime list, from around September 18, 2009 to around February 26, 201, and embezzled it for voluntary consumption and embezzlement around that time, as shown in the annexed crime list. 2) On February 12, 2010, the Defendant withdrawn KRW 5 million from the agricultural cooperative account under the name of the instant cooperative to the Daegu bank account under the name of the Defendant, and embezzled it for the private use of the instant cooperative by voluntarily consuming it for the purpose of the instant association.

B. On November 4, 2009, the Defendant in occupational breach of trust purchased F Kank-Paf car from E in order to use it for the business of the instant association, paid 1.8 million won as the purchase price, and did not transfer the said car name to the instant association, thereby having E obtain property benefits equivalent to 1.8 million won, and suffered damages equivalent to the same amount from the instant association.

2. The lower court found the Defendant guilty of occupational embezzlement and occupational breach of trust against the printing public funds, and sentenced the Defendant to a fine of KRW 3 million, and acquitted the Defendant of the occupational embezzlement of the Gu’s bonus.

3. Summary of grounds for appeal;

A. The Defendant (the occupational embezzlement of the official seal) is actually paid for the purpose of preserving the monthly salary or the monthly salary.