A. The Defendant: (a) borrowed KRW 40 million from C and prepared a letter of waiver that “to repay until November 9, 2002”; (b) C submitted as evidence a letter of waiver that “to pay immediately upon the death of the father” in a loan claim lawsuit against the Defendant.

Therefore, the defendant thought that C had altered each of the written waivers of this case, and that C had filed a complaint for alteration of the private document, and there was no intention to commit a false accusation.

However, the lower court erred by misapprehending the fact that the lower court found the Defendant guilty of the instant facts charged, thereby adversely affecting the conclusion of the judgment.

B. The punishment sentenced by the lower court (an amount of KRW 3 million) is too unreasonable.

2. Determination

A. 1) In a crime of false accusation, a report of false accusation refers to a conclusive or dolusent recognition and reporting that a reported fact goes against objective facts, and thus, even if it is inconsistent with objective facts, if the reporting person is aware that it is true and reported, the crime of false accusation is not established.

The report is false even if it is based on objective facts known to the reporter.

(2) If the reporting person is aware of the existence of a false or false fact, the reporting person is false on the basis of objective facts known to the reporting person.

Although recognizing that there is a possibility of being false or false, one's assertion is correct without disregarding it.

In light of the above legal principles, the following circumstances can be comprehensively taken account of the evidence duly adopted and examined by the original court in light of the above legal principles: (a) the Defendant stated the part that “it will be immediately repaid upon the death of his/her father; and (b) the Defendant will be immediately repaid upon the death of his/her father.”