The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Although the Defendant has withdrawn the money from the victim's name in the name of "D (hereinafter "D") that was deposited in the account under the name of "D (hereinafter "D") of a limited liability company, since there is no legal or de facto consignment relationship between the Defendant and the above-mentioned person, it cannot be punished as embezzlement.

B. The sentence imposed by the court below on the grounds that the sentence of unfair sentencing (two months of imprisonment and collection) is too unreasonable.

2. Determination

A. 1) In the event that a remitter of the relevant legal doctrine transfers or transfers funds to another person’s deposit account, barring any special circumstance, the deposit contract between the remitter and the account holder is established with respect to the said funds, regardless of whether there exists a legal relationship causing the transfer between the remitter and the account holder, and the account holder shall obtain the deposit claim equivalent to the amount from the receiving bank.

In such cases, where the account holder acquires a deposit claim equivalent to the amount by means of remittance or transfer even though there is no legal relationship causing remittance or transfer between the remitter and the account holder, the account holder shall return the money equivalent to the amount to the remitter.

As such, even if the account holder did not have any legal relationship causing a remittance and transfer, the account holder is required to return the amount equivalent to the deposit claim acquired by the account transfer to the remitter. As such, the account holder should be deemed to have the status of keeping the wired money for the remitter.

Therefore, the crime of embezzlement is established if the account holder withdraws the wired money without being kept as it is and with the intent to obtain it.

These legal principles are used to commit a telecommunications-based financial fraud by the account holder.