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. The decision of the court below which acquitted the defendant on the facts charged of this case on the ground that the money transferred to the defendant's account constitutes the ownership of the victim F and that the defendant has the status of custodian in relation to the victim. Thus, the defendant's act of arbitrarily withdrawing and consuming the money deposited to his account is sufficiently constituted the crime of embezzlement, despite the fact that the money transferred to the defendant's account is not the victim's property, that is, another person's property.

2. Summary of the facts charged and the judgment of the court below

A. A. Around December 2012, the summary of the facts charged, the Defendant explained that “To obtain a loan, the Defendant would send front pictures, passwords, Internet IDs, and stampers to obtain a loan by putting them up.” The Defendant sent the above data (data on the account of the National Bank in the name of the Defendant) to the above bearers via a cell phone message from the person under whose name the Defendant assumes the deputy head of the lending company “D” page in the operation of the Defendant located in Seongbuk-gu, Sungnam-si.

Around January 7, 2012, the above name-freeist made a false statement that he/she would give a loan to the victim F, and received a total of KRW 186,260,000 from January 7, 2013 to September 9 of the same month in the name of the victim, and on January 8, 2013, he/she deposited the above loan amount of KRW 99,950,000, which is part of the above loan, into the above account in the name of the defendant, and requested the defendant to withdraw the above money.

The Defendant, while keeping KRW 99,950,000 in custody of the money owned by the victim for the foregoing reasons, he arbitrarily consumed and embezzled the money by borrowing KRW 50,00,000 from G, which was omitted at the place of insane in the Gangseo-gu Seoul Metropolitan Government (Seoul Metropolitan Government) around January 8, 2013.

B. The lower court’s determination is regardless of whether there exists the legal relationship between the transferring requester and the payee, which is the cause of account transfer, in the event that the transferring client transferred the account to the account of the payee.