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Chul H. Yun filed suit against Suwan Um, Chong Cha, and Bruce Yi for conversion, theft, money had and received, and for breach of contract against Yi. In suing for conversion, Yun alleged that Yi, without authorization, had wired $150,000 from a business checking account to Um and Cha. Yun also claimed that Yi owed him 29 monthly payments of $4,000 each for a total of $116,000. Um, Cha, and Yi defended against Yun’s claims by asserting the affirmative defense of accord and satisfaction. After a bench trial, the trial court awarded judgment against Yun, after concluding that Yi’s payment of $50,000 to Yun comprised an accord and satisfaction. Yun appeals.

On appeal from a bench trial, we defer to the trial court’s factual findings when they are supported by any evidence. See Hayes v. Alexander , 264 Ga. App. 815 592 SE2d 465 2003. We owe no deference, however, to the trial court’s legal analysis or legal conclusions. See Suarez v. Halbert , 246 Ga. App. 822, 824 1 543 SE2d 733 2000. And, “where it is apparent that a trial court’s judgment rests on an erroneous legal theory, an appellate court cannot affirm. Cit.” Gwinnett County v. Davis , 268 Ga. 653, 655 492 SE2d 523 1997. This is such a case.

 
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