The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding of facts and misapprehension of legal principles) of the instant Marart used the POS system (sales point management system) to set up and pay a credit card company sales slips, immediately notified of payment details by credit card company without any procedures for compiling sales slips and payment claims by credit card company, and can be easily calculated and specified by calculating the payment amount to be deducted from the sales proceeds by the damaged party. Thus, without reasonable grounds to determine a difference between the sales proceeds by credit card and the sales proceeds by cash, the Defendant subsequently paid the amount exceeding the sales proceeds accrued to the victim.

On the ground that the lower court acquitted the entire facts charged of this case, it erred by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

2. Determination

A. The summary of the facts charged in this case is the representative director of the Dispute Resolution Co., Ltd., in Mapo-gu Seoul Metropolitan Government, who operates the “D Et” and the “F Et” located in Yongsan-gu, Yongsan-gu, Busan. The victim G who moved in D Mt Co., Ltd., in order for the victim G to receive and keep the sales proceeds from selling the goods in the name of the Dispute Resolution Co., Ltd., and entered into a contract to refund the remainder after deducting 7%, etc. from the sales proceeds from the sales proceeds by one week. From February 29, 2016 to April 27, 2016, D Mt (hereinafter “instant E”) located in Mapo-gu Seoul Metropolitan Government Co., Ltd., the victim arbitrarily paid the sales proceeds from 48,190,680 won after deducting 4,691,85 won from the sales proceeds, 43,498,795 won to 13,700,379,705 won.

B. The lower court determined, based on the adopted evidence, that ① the victim leased the instant marina to the Defendant on March 25, 201 and operated the instant marina to April 26, 2016, and ② the Defendant purchased by the customer of the instant marina during the said period.