All appeals are dismissed.

The grounds of appeal are examined.

1. For the establishment of a crime of occupational embezzlement with respect to each occupational embezzlement, the intent of unlawful acquisition, which refers to the intention of disposal of property of another person in his/her custody, such as in the possession of his/her own property, in violation of his/her occupational duties for the purpose of seeking the benefit of himself/herself or a third party

Even if an operator or a manager of a corporation has raised funds by using the corporation's funds, if it is merely a division of account books to make it difficult for any third party, other than the corporation owner, to discover such funds, or if it is deemed as a means to raise funds necessary for the operation of the corporation, it is difficult to recognize the intention of unlawful acquisition.

However, if an operator or a manager of a corporation has no relation with a corporation, not for the purpose of a corporation, or has created funds separate from a corporation for the purpose of returning the corporation's funds to an individual purpose, the act of creating the corporation's funds itself can be deemed as realizing the intent of unlawful acquisition. In such a case, whether there was the purpose of returning the corporation's funds after deducting the corporation's funds, shall be determined by comprehensively taking into account all the circumstances, such as the nature of the corporation and the motive, method, size, and period of raising funds, the method and purpose of storing funds for

(See Supreme Court Decision 2010Do11015 Decided December 9, 2010 (see, e.g., Supreme Court Decision 2010Do11015, Dec. 9, 2010). Meanwhile, the so-called sales and official expenses or official business expenses paid by corporations or organizations under the articles of incorporation or other regulations to compensate the expenses incurred in performing their duties, has the nature of reimbursement for actual expenses, which is comprehensively provided for in the articles of incorporation or its payment criteria, and they do not have specific limitations on their use or purpose.