The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

Of the facts charged in the instant case, the charge of occupational embezzlement is acquitted.

1. Summary of grounds for appeal;

A. The judgment of acquittal is to be rendered on the ground that the statute of limitations has already been completed for the second and second re-acts of the crime list (2) 1, 2 times in the end of the year in which the crime was committed, and thus, the judgment of acquittal is to be rendered.

(2) As to the occupational embezzlement, the instant telecom is a sole ownership of the Defendant, and the Defendant is in the position of a person who keeps another’s property, the subject of embezzlement.

Therefore, the crime of embezzlement is not established.

B. The punishment sentenced by the lower court (two years and six months of imprisonment) is too unreasonable.

2. Determination

A. In the judgment of fraud as to the assertion on the fraud at least 1,2 frauds (2) a single act of deceptions against the same victim several times, if the criminal intent is single and the method of crime is the same, only a single crime of fraud is established (see Supreme Court Decision 2015Do10948, Oct. 29, 2015, etc.). The statute of limitations of a single crime shall commence from the time the final criminal act is completed (see, e.g., Supreme Court Decision 2002Do2939, Oct. 11, 2002). According to the evidence duly adopted and duly examined by the court below, the victim is the same as C, while the defendant is planning to construct an apartment after obtaining a successful bid at the location of H in Yangyang, and the defendant is also entitled to receive a single method of fraud from the person who suffers losses, such as investment profits, in the name of a single crime, and thus, can be recognized as identical to a single method of fraud.

Therefore, the Defendant’s total crime of 250 million won, including (2) the list of crimes attached to the judgment of the court below, was established on 12 occasions from the injured party, and as such, the Defendant’s total crime of 250 million won was committed. As such, the statute of limitations for this part of the crime of fraud was initiated from January 25, 201, when the last crime was committed, and the indictment of this case was instituted thereafter.