The judgment of the court below is reversed.

The defendant shall be innocent.

1. The summary of the grounds for appeal did not intend to obtain the pecuniary profit equivalent to the construction cost from China at the time of the instant case, but did not have acquired the pecuniary profit equivalent to the actual pecuniary profit. The lower court erred by misapprehending the legal doctrine or by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

2. Determination

A. The summary of the facts charged in the instant case is divided into two land owners and three thousand and seven hundred and twenty square meters prior to C, 620 square meters prior to C, D, and 2,528 square meters prior to D, on March 27, 2014, and the land category of C and D land was changed on May 16, 2014.

(1) The Defendant jointly owned the instant land (hereinafter referred to as “instant land”) concluded on May 27, 2013 that “When investing in the costs of constructing two bonds on the instant land, 1/2 shares of the instant land and the instant housing will be transferred and the profits would be reflected by running the private housing business,” thereby having F bear the construction cost of KRW 591,823,460, and thereby having F acquire pecuniary profits equivalent thereto.

B. However, comprehensively taking account of the following circumstances acknowledged by the records of the instant case, it is difficult to view that the Defendant entered into a partnership agreement with F without intent to perform the partnership agreement properly, and the evidence submitted by the Prosecutor alone that the Defendant intended to obtain pecuniary benefits equivalent to the building cost from F at the time of entering into the partnership agreement, or acquired such pecuniary benefits by deception.

The recognition is insufficient, and there is no other evidence to prove it.

① On May 6, 2013, and May 27, 2013, the Defendant, J, and L (hereinafter “Defendant, etc.”) (hereinafter “Defendant, etc.”) owned 1/2 shares of the instant land and the instant land through G, the Defendant, etc. and F, the Defendant, etc. own each of the instant land and the instant land.