The defendant's appeal is dismissed.

1. The judgment of the court below which found the defendant guilty on the ground that the defendant's payment of the money deposited by C (hereinafter "C") is not owned by the victim who keeps the money in custody for the victim, is erroneous in the misapprehension of facts.

2. Comprehensively taking account of the following circumstances acknowledged by the lower court’s judgment and the evidence duly admitted and examined by the trial court, the money deposited on December 16, 2013 in the national bank account (D; hereinafter “instant account”) under the name of the Defendant is owned by the victim, and the Defendant’s refusal to return the money and embezzlement is sufficiently recognized.

A. The instant account under the name of the Defendant was opened on October 24, 2013 (Evidence 25 pages) and deposited KRW 9.67 million from C on November 14, 2013, and deposited into the instant account; ② KRW 8.15 million was deposited on November 15, 2013; ③ KRW 15 million was transferred to the account of the victim; KRW 15 million was transferred from November 27, 2013 to the account of the victim; ④ KRW 2.4 million was deposited from C on November 30, 2013 to the account of the victim; ④ KRW 1.5 million was deposited into the account of the victim’s KRW 15 million was deposited into the account of the victim’s KRW 1.5 million was deposited into the account of the victim’s KRW 1.5 million deposited into the account of the victim’s KRW 300,000,000,000 from KRW 1.5 million deposited into the account of the victim’s account.