D and prosecutor's appeals are all dismissed.

A. The punishment sentenced by the lower court to Defendant D (six months of imprisonment) is too unreasonable.

B. In full view of the statements in the prosecutor's investigation agency and the court of the court below, although it can be recognized that the defendant A conspired with the defendant D to forge and use the guarantee certificate that became the guarantee office C, the court below acquitted the defendant A of this part of the facts charged, which affected the conclusion of the judgment.

2. Determination

A. On January 22, 2009, Defendant A conspired with Defendant D to enter the gist of the facts charged into a printing office of Gangnam-gu Seoul, Seoul, that the Defendant forged the payment guarantee certificate under the name of the HSBC bank, and Defendant D linked the USB in which the payment guarantee form of the HSBC bank was stored on the computer installed in the above printing office after purchasing the payment guarantee paper, and then, Defendant D conspired with Defendant D’s payment guarantee certificate under the name of the obligee BC bank in collusion with the obligee’s name and affixed the payment guarantee certificate under the HSB bank name. Defendant BC bank under the name of the obligee, “A”, obligor: SH(AI), and guarantor: HSB bank, guarantee limit: 1 billion won, guarantee limit: - July 22, 2009, - July 22, 2009, and submitted the payment guarantee certificate under the name of the obligee BC bank under the name of the obligee and Nonparty 1 in collusion with the obligee’s signature and seal of the Plaintiff.