Dorobune Kizoku no Goreijou: Osanai Otouto wo Musuko to Gisou shi, Rengoku de Shibutoku Ikinokoru!

Graciela Mendoza, beheaded. After her father's death from illness, Graciela, the daughter of a duke, was deceived by her uncle, who took over her family's estate. Exploited and overworked, she was ultimately framed for stealing the personal belongings of a neighboring queen and was executed alongside her young brother. But when she awoke, she found herself five years in the past... This is her second chance at life, and this time, she's determined to survive no matter what. Graciela freezes the duke's assets, breaks off her engagement, buys the name of an aristocratic mother and son, and pretends her younger brother is her son... This is the fantasy story of a young lady who fights to protect her young brother and redo her life! (Source: Kadokawa)