The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. The summary of the grounds for appeal (the factual error) of the instant KRW 300 million in this case is the Defendant’s joint investment in the business and not the money borrowed by the Defendant, and even if the payment agreement is valid, the amount equivalent to the value of the building excluded from the object should be excluded from the amount of damage caused by breach of trust.

2. Around October 24, 2008, when the Defendant could not repay the amount of KRW 300 million to the victim B, the Defendant agreed to pay the amount of testamentary gift inheritance on the land and building located in the Jung-gu, Daegu-gu, gu, 2008, which is owned by the Defendant mother C in accord to the victim

On February 1, 2013, the Defendant completed the procedure for ownership transfer registration for land and buildings in his/her own future on the grounds of legacy. Accordingly, according to the agreement, the Defendant’s duty to implement the procedure for ownership transfer registration for land and buildings was incurred.

On February 7, 2013, the Defendant violated the foregoing duties, and sold land in the French land below Daegu, Daegu around 182,00,000,000,000,000 to Bana E, and in the case of a building, to Mana F, KRW 200,000,000,000,000,000 to E and F, respectively.

As a result, the defendant acquired property benefits equivalent to KRW 185 million, which is the actual property value of land and buildings, and suffered damages equivalent to the same amount as the victim.

3. Determination

A. Since the crime of breach of trust is established by a person who administers another’s business by acquiring pecuniary advantage through an act in violation of his/her duty, the subject of the crime must be in the position of administering another’s business.

Here, in order to deal with "other person's business", the principal contents of the relationship between the parties should go beyond a simple relationship of claims and obligations, and the protection or management of the other person's property is required, and that person's business is the other person's business.