The North Korean Embassy in Vienna accused a Korean film director, reported to have sought refuge in the U.S. Embassy here, of embezzling $3 million from its government. It said director Shin Sang Ok was given the money to make a film in Hungary. When Shin and his wife, Choi Bun Hui, an actress, went to North Korea eight years ago, South Korea charged they were kidnaped. But the couple have since said they defected voluntarily. The U.S. Embassy in Vienna confirmed that Shin and his wife sought U.S. assistance March 13 but gave no other details.