The prosecutor's appeal is dismissed.

The Defendant, from July 2007 to November 16, 201, was working as the representative director of the victim EN Entertainment Co., Ltd. (hereinafter “E”) who produces a provisional record, etc. from around November 2007 to run a content business related to the sound source, and has overall control over the affairs such as the management of exclusive authorization of the victim company, the management of royalties and content generated by the victim company, and the management of funds. Therefore, there was a duty to use the victim company’s business opportunity and not to inflict damage on the victim company and promote personal interests.

Nevertheless, in violation of the aforementioned duties, the Defendant: (a) in line with the content of the Victim Company’s content, paid-in advance payment G 5 e.g., G e., the Victim Company F (hereinafter “F Company”) was settled on January 24, 201, and remaining, on the basis of which the victim Company received from F Company; (b) had the victim Company pay profits to HN Entertainment Co., Ltd. (hereinafter “H Company”); (c) around that time, on November 201, the Defendant requested the F Company I head of the F Company to convert the F Company’s e.g., minimum sales guarantee amount of KRW 280,000,000,000, which occurred from the date when the H Company received from F Company to return from F Company; and (d) had the victim Company settled the account to G e.g., the date when the victim Company received from F Company to G e., the Defendant settled the victim Company’s digital account to G e. 2012.

Accordingly, the Defendant is equivalent to the amount of royalties for various contents that the victim company should receive from the F Company for about nine months from November 2, 2010 to July 2011.