The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

Of the facts charged in this case, around October 14, 2015.

The summary of the grounds for appeal is as follows: (a) the mistake of the facts of the defendant and the misunderstanding of the legal principles as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud); and (b) the No. 1 through No. 3 of the crime list as stated in the judgment of the court below,

Since he/she did not borrow money in a false manner, this part of the borrowed money has been repaid by the defendant by contributing F to the drum, film, etc., so he/she has no intention to commit fraud against the defendant.

With respect to the [Attachment 4-25] Nos. 4 through 25 of the List of Crimes in the judgment of the court below, the defendant is not from F to borrow this part of the money, but invested.

Even if this part of the money is borrowed, F was well aware of the credit and financial standing of the film production private corporation L, which the defendant and the defendant operated at that time, and even if the defendant borrowed this part of the money for living costs or film production costs, it would be a deception against F or there is a criminal intent to acquire it by deception against the defendant.

subsection (b) of this section.

With respect to the [Attachment 26-41] Nos. 26 through 41 in the judgment of the court below, the defendant paid 74,149,192 won in excess of 57,667,00 won in borrowed money, and the defendant cannot be said to have deceiving F in borrowing the above money or had the criminal intent to acquire by deception of the defendant.

Each of the events of the forgery of private documents and the above-mentioned document is that the defendant prepared and exercised the F's each letter of loan and power of attorney in the name of F in the decision of the court below with F's instruction or with his consent.

On September 10, 2015, the Defendant received 3850,000 won from F on behalf of F and paid 3 million won after deducting 850,000 won among the expenses around October 1, 2015. The Defendant did not have the intention of embezzlement or illegal acquisition.

The Defendant did not make a false statement to T that the production cost of the “U” was urgently needed.