All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. In the report submitted on September 11, 2012, the prosecutor (the part not guilty) stated that the Defendant buried “waste asphalt using waste asphalt concrete” in D. However, in the investigation agency’s subsequent statement, D explicitly stated that “waste asphalt and waste concrete should be punished because it illegally buried “waste asphalt and waste concrete”. Since D did not buried “waste asphalt or waste concrete,” it can be sufficiently recognized that the Defendant reported false facts for the purpose of having D criminal punishment, but the lower court acquitted the Defendant on the charge of false accusation among the facts charged in the instant case. Accordingly, the lower court erred by misapprehending the facts, thereby adversely affecting the conclusion of the judgment.

B. As to the fraud of the facts charged in this case by mistake of facts (the factual error, inappropriate sentencing, guilty part) among the facts charged in this case of mistake of facts, the Defendant’s act is deemed to be “the removal site of this case” from N Co., Ltd.

(3) In conclusion of a contract to accept scrap metal and non-performance from Company N, the payment of KRW 500 million to Company N was made, but these circumstances are not sufficient to cover KRW 300,000,000, and thus, the victim D (hereinafter “victim”).

In doing so, while speaking to the Defendant, the victim sent such circumstance to the representative director of U.S., a construction waste disposal business company U.S., and G used to lend KRW 300 million to the Defendant instead of being in charge of construction waste disposal. However, G did not know the Defendant well, it was only in the form of first depositing the said money into the account of the victim and lending it to the Defendant by the victim.

In addition, the defendant was transferred from the victim to the account in the name of the defendant F in the name of the defendant's wife on October 17, 201.