The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

Provided, That the above punishment shall be imposed for four years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The Defendant has been given an explicit and implied donation of property from the victim in a special relationship with the victim, such as coming from a marital relationship with the victim for not less than 23 years, and the account in the name of the Defendant and his family members is not a borrowed account.

Even if the Defendant was in custody of the victim’s money through the victim’s borrowed account, the borrowed name account included the Defendant’s money in the amount equivalent to the Defendant’s money, as seen below, and in such circumstances, it cannot be deemed that the Defendant had the intent of embezzlement or unlawful acquisition solely based on the fact that the Defendant respondeded to the lawsuit, such as the claim for return of unjust enrichment, filed against the Defendant, etc., by asserting that the Defendant was donated by the

B. During the period in the name of the Defendant, KRW 926,734,691 in total, including the amount of KRW 476,335,00 in the lease deposit with respect to 9 bonds, including the old X apartment 708,904, etc., KRW 776,335,00 in the name of the Defendant, KRW 72,199,691 in the maturity of the non-taxable savings deposit under the name of the Defendant, and KRW 378,200,00 in the name of the Defendant, and KRW 378,200 in the sale price under the name of the Defendant, KRW 1202 in the name of the Defendant. It does not constitute embezzlement even if the Defendant deposited and managed the said money to the

C. The Defendant did not threat the victim as stated in the facts charged of this case, and the victim had already perused and copied the records of the relevant civil case at the district tax office before receiving mediation recommendation from the employees of the law firm as the defendant's legal representative, and transferred the records to the attorney-at-law of the victim, who was the legal representative of the court in charge of civil cases at the time, before being referred to the mediation procedure at the discretion of the court in charge of civil cases and voluntarily mediated under the consultation of the party's legal representative