P is issued against his/her duties or due to the negligence in the business of P in order to assist the defendant in his/her business, and it is not the issuance of the confirmation of the settlement of the advance payment of this case by the defendant's deception.

The Defendant believed that the amount under joint management is to be withdrawn according to the ratio of the amount paid as construction expenses among advance payments, and tried to withdraw the amount under joint management with the confirmation thereof, after entering the aggregate of the amounts paid as construction expenses out of advance payments into the settlement confirmation (won). Therefore, there was no intention to obtain the false confirmation of the settlement of advance payments to the Defendant.

The sentencing (two years of imprisonment) of the lower court is too unreasonable.

According to the evidence duly adopted and examined by the lower court and the first instance court on June 17, 2015, the Defendant received advance payment of KRW 13,500,000 for KRW 485,969,000 on June 30, 2015, and received advance payment of KRW 352,969,000 for KRW 1352,69,000 on June 30, 2015, and KRW 20,000 for KRW 352,969,00,000 for KRW 20,000 for the first 5,000 or more for the first 20,000 or more for the first 6,000 or more for the first 6,00,000 or more for the first 6,000,000 won for the first 6,000 or more for the first 6,000,000 won for the first 6,064,06.