Sarah-Jane Lee, 20, and Amanda Moorcroft, 26, from Blackburn, Lancs, both admit theft after spending the cash paid wrongly paid to Ms Lee.
But Preston Crown Court heard that Ms Lee alleges her sister pressurized her into handing out the cash to family.
Judge Stuart Baker said the role of each sister must be clarified.
Ms Lee went to an Abbey cash machine in November last year and found £135,000 in her account paid in error from the Deutsche Bank of Frankfurt.
Ms Lee phoned her sister to seek her advice and later, together with their children, they went into Blackburn town centre and withdrew £300 from Ms Lee's account to buy trainers, Mark Lamberty, prosecuting, said.
The spending continued over the next 15 days until the mistake was realized by the bank.
The court heard the bulk of the cash went to Mrs Moorcroft's husband, David, 42, his brother Winston, 39, and family friend Mark Utley, 27.
Ms Lee wrote out banker's drafts worth £40,000 each to the brothers and a cheque for £17,000 to Mr Utley.
All three men, from Blackburn, pleaded guilty to handling stolen cash.
Ms Lee pleaded guilty to 11 counts of theft, totalling £100,300 and retaining wrongful credit.
Ms Moorcroft pleaded guilty to seven counts of theft.
Judge Stuart Baker adjourned the hearing until 28 February next year when a trial of issue will take place, followed by sentencing the next day.
SOURCE: BBC
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