The defendant's appeal is dismissed.

1. The summary of the grounds for appeal in this case, as stated in the facts charged in this case, the defendant transferred the money of each government contribution custody account in the name of the Dispute Resolution Co., Ltd, the Dispute Resolution Co., Ltd, and the worker V, to the other accounts in the name of the Dispute Resolution Co., Ltd. (hereinafter “instant project cost account”), and received it from the other accounts in the name of the Dispute Resolution Co., Ltd., and stated the use of each of the above money in the name of the actual name when each project cost settlement report was filed. However, it is merely a fact that the money to be returned for reasons such as cancellation of contract, duplicate payment or erroneous remittance, etc. is returned to the other accounts other than the project cost account of this case

The Defendant used the money returned as above for the purpose of ordinary expenses, personnel expenses, equipment costs, and research activity expenses, etc. related to each of the above businesses, and not for personal purposes. Furthermore, according to the agreement and relevant public notice entered into at the time of each of the above businesses, the Defendant has the authority to autonomously change the items of each project expense. Thus, even if the Defendant used the money returned as above for any purpose different from the details of the report on the settlement of each project expense.

Even if the defendant had the intention of embezzlement or illegal acquisition, it cannot be deemed that there was the intention of embezzlement or illegal acquisition.

2. In the crime of occupational embezzlement, the expression of intent to acquire illegal property in the crime of occupational embezzlement refers to the intention to dispose of the property of another person, which is in violation of his/her duties for the purpose of seeking the benefit of himself/herself or a third party, in fact or in law, as he/she owns the property of another person. The act of using the property of another person upon being entrusted with a strictly limited amount of funds for purposes other than that of the limited purpose is ultimately attributable to the personal purpose, as well as the act of using the funds, even if