The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for four months.

However, the above punishment for a period of one year from the date this judgment becomes final and conclusive.

1. Progress of judgment and scope of judgment of this court;

A. 1) The lower court found the Defendant guilty of the charges of false accusation, perjury, and embezzlement on the part of the lower court and the lower court prior to the transmission of the return.

On the other hand, the defendant appealed on the grounds of mistake of facts and unfair sentencing, and the trial prior to the return of the case dismissed the defendant's appeal.

2) The Supreme Court's judgment of remanding the case was affirmed by the defendant. The Supreme Court rejected the part of the defendant's grounds of appeal on the charge of perjury and the charge of embezzlement, but "the defendant was entrusted with the registration of transfer of ownership of land from D."

In light of the content of the nominal trust agreement, the Defendant and D’s nominal trust agreement cannot be deemed to be a person who keeps another’s property in the crime of embezzlement. Thus, the lower court erred by misapprehending the legal doctrine and adversely affected the conclusion of the judgment. Since the Defendant’s embezzlement and the remaining conviction are concurrent crimes under the former part of Article 37 of the Criminal Act, the part of the lower judgment against the Defendant should be reversed in its entirety.

“For reasons, the judgment of the lower court was reversed and remanded before the remand.”

B. The part rejected by the court of final appeal on the grounds that the allegation of the grounds for the final appeal is groundless at the same time as the judgment is rendered, and the defendant cannot contest this part, and the court that received the refund cannot make a decision contrary thereto (see Supreme Court Decision 2011Do8478, Oct. 13, 201, etc.). In the trial of this court, only the crime of embezzlement, which is the direct breaking of the Supreme Court, and the punishment based on the result thereof, shall be judged.

2. Determination on embezzlement among the facts charged against the Defendant

A. Summary of the facts charged D.