The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is that the supervisory activity expenses that the defendant received from the supporters' association of the stable room are specified for the purpose of using them for the activities related to the stable room as a supervisor of the stable room. The defendant is in the position of keeping them, and it is obvious that the defendant has an intention to use them individually from the beginning in light of the fact that he/she spent them for the personal purpose unrelated to the stable room business or lent them to a third party, etc., and thus, he/she may recognize the intention of unlawful acquisition.

Nevertheless, the lower court erred by misapprehending the facts and acquitted the Defendant of the facts charged.

2. First of all, according to the evidence duly adopted and investigated by the court below, the amount that the defendant received through the general affairs of the E High School's E High School's association includes not only the supervisory activity expenses under the premise that it will be disbursed for congratulations but also the amount already paid by the defendant, and the above amount is not clearly distinguishable from each other. In light of these facts, the defendant cannot be viewed as the location of a person who keeps for others the entire amount as stated in the facts charged, including the receipt that the defendant offered to purchase air conditioners, etc. as a cost for improving the education of higher schools and the 1.630,000 won received from the E High School's supporters' association.

In addition, even though the pure supervisory activity cost, not audit money or reimbursement of actual expenses, out of the supervisory activity cost that has been combined with various features as above, is not required to specify it as money, and it is temporarily used for another purpose in a situation where it is possible to substitute another money in a necessary time (see Supreme Court Decision 94Do2076, Oct. 12, 1995), it cannot be said that the crime of embezzlement is established immediately.