The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 1,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal did not state the same opinion as the facts charged in this case, but the court below convicted the defendant of the facts charged in this case. The court below erred in misunderstanding of facts.

2. In light of the records, prior to the judgment on the grounds for appeal by the defendant's ex officio, the prosecutor applied for changes in the indictment that "I will not pay money," among the facts charged as stated in the indictment on the fifth trial of the court below on the fifth trial of the court below, to "I will not pay money," and there is evidence that I would not attach a false receipt, while I would like to write money, I would like to say that I would not pay money, and there is evidence." While the defendant consented and it can be recognized that the court below permitted changes in the indictment, the court below committed an illegal act that recognized the facts charged prior to the change and sentenced the defendant guilty. Thus, the judgment of the court below cannot be maintained.

However, the defendant's assertion of misunderstanding of facts is still subject to the judgment of this court.

3. Judgment on the grounds for appeal by the defendant

A. In light of the contents of the first instance judgment regarding the principle of trial priority and the principle of direct examination, and the evidence duly examined by the first instance court, if there are extenuating circumstances to deem that the first instance judgment on the credibility of the statement made by a witness of the first instance was clearly erroneous, or if it is deemed that maintaining the first instance judgment on the credibility of the statement made by a witness of the first instance is remarkably unfair considering the results of the first instance court and the results of additional evidence examination conducted by the time the arguments were concluded until the closing of arguments in the appellate court, the appellate court shall, without permission, render the first instance judgment solely on the ground that the first instance judgment on the credibility of the statement made by a witness of the first instance is different from the