All appeals filed by the Defendants B and the Prosecutor are dismissed.

A. Defendant B (1) In the event that the Defendant submitted a copy of the deposit transaction statement to A and a copy of the passbook in the name of the Japanese bank altered to the prosecutor by facsimile, even though the Defendant did not have any intention to commit the crime of uttering of a falsified document due to the fact that the said document was altered by facsimile, the Defendant erred by misapprehending the fact that the lower court found the Defendant guilty of this part of the charges. (2) The lower court’s sentence of unfair sentencing (one year of imprisonment with labor for six months and one year of suspended execution) is too unreasonable.

B. Prosecutor: 1) The lower court erred by misapprehending the legal doctrine that acquitted the Defendants on this part of the facts charged on the grounds that the Defendants had attempted to provide money through the bond company, etc. although the lower court acknowledged the Defendants’ deception on the Defendants’ fraud, the lower court erred by misapprehending the legal doctrine. 2) Defendant B’s unguilty portion of the facts charged on Defendant B’s violation of the private document, alteration, and the exercise of the falsified and variable investigation documents was stated that the Defendant would bring the balance of P, balance certificate, and copy of the passbook, and requested the Defendant to affix his seal on the N Savings Bank Acceptance Declaration in his name; and the above documents were used as a means of deception against S; in light of the Z, personal relations between the Defendant and the Defendant, and the fact that the Defendant paid 400 million won to Z, the lower court erred by misapprehending the legal doctrine.

2. Judgment on the prosecutor's grounds for appeal

A. In light of the following circumstances acknowledged by the evidence adopted by the lower court as to the Defendants’ fraud, the lower court, based on the evidence submitted by the prosecutor, shall either deposit the amount of KRW 30 billion to the Defendants or submit a written commitment to perform the investment of KRW 50 billion and a certificate of deposit balance.