The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

1. Summary of grounds for appeal;

A. Defendant: (1) Inasmuch as each of the facts charged in this case constitutes a separate crime, the following subparagraph 2-e is applicable to the guilty part (1) misunderstanding of legal principles.

The statute of limitations for 7 years has expired for each act described in the list of crimes (1) 1 to 6, 8 to 14, 16 to 20, 22 to 28 and f. the list of crimes (2) 4 to 13.

(2) Error of facts ① The Defendant is not a person who keeps the deposits of the victim for the victim, but a victim’s deposit in the facts charged is not a property of the victim.

(2) The following subparagraph 2-e:

The money of each subsection is private education expenses. (f) The money of each subsection (2) through (14) is private education expenses. The money of each subsection (2) 6 to 14 is private education expenses, and these money is included in the budget items and conventionally paid, and the defendant was subject to the resolution of the Steering Committee, so there was no criminal intent or illegal acquisition intent to embezzled it for the defendant.

3. Each amount of money Nos. 2(f)(2)4 and 5 below was used within the scope of the Defendant’s discretion, and thus did not constitute embezzlement.

4. The Defendant did not receive the money of No. 2(f)(2)14.

(3) The lower court’s sentence of unreasonable sentencing is too unreasonable.

B. Prosecutor: The entire act of the facts charged in the instant case is an inclusive crime, and the statute of limitations has not expired for the part which was acquitted in the lower court.

2. The Defendant, as a new father of the Yong-gu Seoul Metropolitan Government Maintenance Foundation, the victim foundation of the instant case, was in charge of the execution of the funds by managing the accounts in which the believers’s salaries, donations, and other various revenues, etc. are deposited, while serving as the E’s master post located in Gwanak-gu, Seoul Special Metropolitan City, which is a sexual party affiliated with the said organization from March 5, 2002 to February 2, 2006.

On July 1, 2003, the Defendant voluntarily withdraws 25 million won, which was deposited in the Agricultural Cooperative Comprehensive Account in the name of the victim under the control of the victim on his/her duty.