The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

Summary of Grounds for Appeal

A. The victims’ claim for the construction price still exists, and the victims received part of the claim for the construction price from the executor and the victims as payment in kind, and all of the claims for the construction price were extinguished, the Defendant asserted that no property profit was acquired due to the acquisition of the claim for the construction price (including a lien) and the transfer and acquisition contract between the Defendant and the victims (hereinafter “instant transfer and acquisition contract”). However, the registration of ownership transfer was made under the condition of cancellation of senior provisional seizure established on each land’s transfer and the commercial building at the time, and as the executor company I (hereinafter “I”) did not cancel provisional seizure, the Defendant was awarded a successful bid due to the cancellation of the provisional seizure, so there is no profit acquired by the victims due to the failure to execute the contract at the time. The victims consistently agreed that I would make payment in cash after the completion of the construction, and received a transfer registration of ownership transfer from the victims of the commercial building at the same time, and it is doubtful that it would not be more than the amount of the construction price to be collected from H to 208.