The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal C himself/herself committed the instant crime at the time when the investigative agency makes the first statement;

The statement was consistently made that the Defendant, who is an accomplice, had been given KRW 1 million out of the amount embezzled from the time of the initial statement, was consistent. Considering the relationship between C and the Defendant who used to receive living expenses from the Defendant while resolving room and lodging in the Defendant’s home, it is credibility in C’s statement that: (a) transferred access media in the name of C in collusion with the Defendant; and (b) withdrawn the amount of damage from the “Sishing” crime under the term “Sishing” deposited in the account.

Nevertheless, the judgment of the court below which acquitted the defendant of all the facts charged on the ground that the defendant's statement was not reliable.

2. Determination

A. The summary of the facts charged 1) Defendant and C in violation of the Electronic Financial Transactions Act transferred access media to a financial institution’s access to the account under the name of C to the person who intends to take over the access medium for the use of Boscing, and the intent was to withdraw the deposits from the said account. On January 2013, 2013, the Defendant informed C of the access medium’s mobile phone number to the Defendant, and C consented to the offer of purchasing KRW 100,000 per one of the non-name-disscepted bankbooks by phone calls to the non-name-disscepted person, and transferred the access media to the financial institution by delivering it to the non-name-disscepted person through Kwikset Service Official.

2) While the Defendant and C confirmed the deposit of money to the account transferred as described in the above 1) through a text message notice service, the victim E on January 8, 2013 at one bank located in Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul, around 20:00, on the same day.