The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is that the court below acquitted the defendant on the part of the attempted fraud on the ground that there was no evidence to support the fact that the defendant attempted to acquire money by deceiving the court even though he did not have any money received from the victim E and attempted to acquire money by deceiving the court even though he did not have any money received, while the defendant received money from the victim E to keep it in custody, he did not have any intention to obtain illegal acquisition even though he embezzled the money by not paying it to the customer despite being aware of the fact that there was a seizure and collection order for the above account. The court below found the defendant not guilty on the part of the attempted fraud on the ground that there was no evidence that there was a criminal intent to

2. Determination

A. The summary of the facts charged is that the Defendant is engaged in export and trade agent business with the trade name of Jung-gu Incheon Metropolitan City, and was engaged in the export of remote areas between the victim E, who is the exporter of remote areas, and agreed to purchase remote areas in the name of D with the payment of remote areas from the victim and pay the amount to the customer of the victim.

1) Around September 27, 2010, the Defendant, at the above D office, received 32,830,298 won from the victim E to the customer of the victim’s transaction, from the Defendant’s bank account in a national bank account in which the Defendant operates, and kept for the victim, the Defendant embezzled KRW 18,830,298,000, out of KRW 32,830,298,000 according to the Seoul Central District Court’s seizure and collection order within the limit of KRW 19,000,00 according to the claim seizure and collection order, even though he was aware of the collection, paid only KRW 32,830,298,00 to the victim’s transaction partner, and embezzled the remaining KRW 18,830,298,00 without paying to the customer designated by the victim. The Defendant attempted to commit fraud from July 15, 201 to the Incheon District Court around July 15, 2011.