The prosecutor's appeal is dismissed.

1. According to the evidence duly admitted and examined by the court below, the court below found the defendant not guilty of each of the facts charged, although the defendant sufficiently recognized the crime of embezzlement or the crime of breach of trust as stated in the primary facts charged, such as embezzlement or preliminary facts charged. Thus, the court below erred by misapprehending the facts and affecting the conclusion of the judgment.

2. Determination

A. The summary of the facts charged is as follows: (a) the Defendant and the victims received an order to manufacture clothes from “C”; (b) the victim E supplied original parts; (c) the victim E was in charge of trademark self-denunciation; and (d) the Defendant was in default upon payment. On September 7, 2011, at the office located in Seongbuk-gu Seoul, the Defendant and the victims agreed that the amount of KRW 116,655 (hereinafter “the instant Twitts”)’s market value between C and C’s management director G were transferred to the victims as payment for the outstanding amount; and (c) the victims came to have divided the amount of KRW 400,000 into money for disposal; (d) the Defendant sold the instant Twitts to the victims and embezzled the amount of KRW 400,000,000,000,000,000 for profits of the victims; and (e) the Defendant received KRW 400,000,000,000 from the victims.

B. The judgment of the court below 1 is based on the premise that all of the primary and preliminary facts charged was agreed by the defendant to have divided the sales proceeds of Category D, E, and Telecommunications Shirts in this case.