Nevertheless, on December 5, 2013, the Defendant: (a) at the Cheongju Police Station civil petition office of the Cheongju Police Station of the Cheongju-si, Cheongju-si; (b) for the purpose of having C take criminal punishment, the Defendant filed a false complaint with the police officer stating that “A, the complainant, has not written his/her name and affixed his/her seal on a promissory note and a power of attorney; (c) on November 2013, the issuer column of the promissory note form and the letter of attorney on a private document, the name of the complainant has been stated “A” and then forged the said document with his/her own name affixed; and (d) on November 13, 2013, the Defendant submitted a promissory note and a power of attorney at the office of the notary public E-office located in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, and submitted a false statement to the police officer in charge of the civil petition stating that “A had a notary public enter false facts in the authentic copy of a notarial deed.”

2. The Defendant’s assertion of defense counsel did not state his name and affix his seal on the promissory note and the power of attorney, and thus, the Defendant did not submit a false statement. Even if the Defendant had written his name and affixed his seal on the Promissory Notes and the power of attorney, since C did an act of stating the amount beyond the scope of delegation, etc., the Defendant did not exaggeration the circumstances or did not amount to the degree of direct impact on the nature of the crime, considering the existence of some false facts as a whole. Therefore, the crime of false accusation may be established.