The prosecutor's appeal is dismissed.

1. Summary of the grounds for appeal (the mistake of facts or misapprehension of legal principles);

A. Although there was a dispute as to whether the sales contract (hereinafter “instant sales contract”) on July 28, 2009 between the victim C Co., Ltd. (hereinafter “victim Co., Ltd.”) and D (hereinafter “D”) had been cancelled due to the nonperformance of the obligation of the victim, the Defendant, at his own discretion, prepared the Notarial Deed (hereinafter “Notarial Deed”) dated November 24, 2010 in the name of the victim Co., Ltd., thereby recognizing the Defendant’s liability for the crime of breach of trust.

(2) Even if the victim company was obligated to refund the down payment of one billion won to D, the Defendant’s preparing the instant notarial deed may be deemed to have inflicted damages on the victim company by adding the damages for delay calculated at the rate of 20% per annum from December 1, 2010 to the date of full payment.

B. Since a notarial deed of this case was prepared to the effect that the defendant did not have any non-entry in the original of the notarial deed and the fact that the notarial deed of this case was held, the defendant may be recognized as committing the crime of non-entry in

2. Determination

A. Examining the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of trust), in full view of the circumstances duly examined and recognized by the court below, the sales contract of this case was lawfully rescinded when D expresses its intent to recover the down payment and penalty already paid to the victim company due to default, or at least at the time there was sufficient reason to determine that the sales contract of this case was legally rescinded due to the victim company's default.

In addition, if the victim company and D are to cancel the contract due to the non-performance of the victim company, the victim company shall be D.