A. Defendant (misunderstanding of facts and misapprehension of legal principles) 1) The Defendant did not know the method of funding to the Korea Rural Community Corporation, thereby resulting in the instant complaint. Therefore, the Defendant did not have any intention to commit a crime.

2) Even if the Defendant was aware of the funding method

Even if the contents of the defendant's complaint per se cannot be the cause of criminal punishment, and therefore, the defendant's complaint is not established.

B. The prosecutor’s sentence (unfair sentencing) of the lower court (crime 1: fine of KRW 5 million; fine of KRW 20 million; fine of KRW 10 million; fine of KRW 2 in its holding) is too uneased and unreasonable.

2. Determination

A. Determination as to the Defendant’s assertion 1) Comprehensively taking account of the following circumstances acknowledged by the evidence duly adopted and examined by the lower court as to whether the Defendant had a false criminal intent to commit a crime, M resell knew of the method of funding that the Defendant purchased land directly from his/her owner by Korea Rural Community Corporation (hereinafter “Corporation”).

Since it can be recognized that a false report has been made, it can be sufficiently recognized that the defendant has a criminal intention.

This part of the defendant's assertion is without merit.

(1) M, while explaining the financing method of the Corporation in an investigative agency and a court of original instance to the defendant, requested documents necessary for registering the transfer of ownership in the future of the Corporation with respect to the six parcels of this case.

The statement is consistent and concrete, and it is reliable.

(2) L was issued on February 14, 2013 a certificate of appreciation for the sale of real estate by the Corporation.

L is a person who was entrusted with each of the instant lands by the Defendant, and the Defendant is entitled to receive a certificate of identification for the sale of real estate to the buyer.

Since high contact, it seems that a certificate of seal imprint has been issued according to its instruction.

③ L signed the farmland sale contract stating the sale of the instant six lots to the Corporation, and the Defendant India.