The judgment below

The part of the case of the defendant is reversed.

A defendant shall be punished by imprisonment for not less than three years and six months.

The facts charged of this case.

1. Summary of grounds for appeal;

A. Defendant (1) In order to avoid heavy taxation on H, D, and Yeonsu-gu Incheon International Apartment No. 101, 3601 (hereinafter “instant 59-type apartment”), Defendant entered into a title trust agreement with the content that the Defendant will complete the registration of ownership transfer in the future.

Therefore, the registration of ownership transfer completed on December 27, 201 with respect to the instant 59-type apartment (hereinafter “the instant registration of ownership transfer”) is a valid registration that conforms to the substantive legal relationship.

Nevertheless, the court below erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment, which found the Defendant guilty on the part of the facts charged of this case concerning the false entry into public electronic records or the

(2) The sentence imposed by the lower court on the Defendant (four years of imprisonment) is too unreasonable.

B. On December 27, 201, the prosecutor (1) states the mistake of facts or misapprehension of legal principles, (A) the Defendant, at the time of completing the registration of ownership transfer of the instant case, was actually managing and controlling the instant 59-type apartment complex, and thus, the status of custodian in the crime of embezzlement is recognized.

Nevertheless, the lower court rendered a not guilty verdict on this part of the facts charged on the ground that the Defendant was not in the position of the custodian of the instant 59-type apartment, thereby adversely affecting the conclusion of the judgment.

(B) As to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of trust), which is the ancillary charge, the defendant could borrow money or provide it as the object of lease if the defendant completed the registration of ownership transfer in his/her future about the 59-type apartment of this case.

another.