All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

가. 피고인 - 원 심이 유죄로 판단한 사기 미수죄, 횡령죄 부분에 대하여 - ⑴ 사실 오인 ㈎ 사기 미수죄 부분 피고인이 배당요구 당시 과다하게 채권 금액을 기재하기는 하였으나 이는 경매 절차에서 일부만 배당 받을 것을 예상하여 한 행동에 불과 하고, 피고인이 전혀 아무런 채권도 없이 배당요구를 한 것은 아니었다.

Even if the sale price was fully paid and the actual distribution was made in the auction procedure of this case, the amount to be actually paid by the defendant is less than 500 million won. This constitutes an amount that is close to, or short to, the actual amount of the defendant's claim, and thus, it cannot be concluded that the defendant's demand for distribution as stated in the facts charged

Therefore, the judgment of the court below convicting this part of the facts charged is erroneous in the misapprehension of legal principles.

㈏ 횡령죄 부분 피고인이 위임 사무처리의 결과 경락 예정 자로부터 지급 받을 금원의 지급 방법과 채권자들( 피해자들) 간 분배방식, 피해자들이 유치권 포기의 대가로 지급 받을 금원의 최저 액 등에 관하여 피고인과 피해자들 사이에 아무런 합의가 성립되지 않았다.

Therefore, insofar as the specific delegation relationship between the defendant and the victims has not been formed, it is difficult to view that the victims have the ownership of the money received by the defendant from the successful bidder immediately in the position of delegation in relation to the defendant.

Nevertheless, the court below held that the disposal of the money received by the defendant from the prospective successful bidder as an authorized person constitutes embezzlement under the preceding title that the victims have ownership. This judgment of the court below is erroneous by misunderstanding the facts or misunderstanding the legal principles.

The court below's decision which found the defendant guilty.