The prosecutor's appeal is dismissed.

1. Comprehensively taking account of the evidence submitted by the prosecutor of the grounds for appeal, the defendants' act of receiving agency fees, including personnel expenses for street cleaners, by deceiving them to the company operated by them (hereinafter "each company of this case") and taking advantage of the fact that they had not been employed as street cleaners and paid them as street cleaners of each company of this case, and submitting them at the time of compatibility. Since the false book was affected by the decision of the contract amount of each private cleaning agency service contract (hereinafter "each service contract of this case") concluded with each company of this case, the defendants' act of receiving agency fees, including personnel expenses for street cleaners, constitutes a crime of fraud, by deceiving them to take money in the name of personnel expenses from the time of harmony.

However, the court below acquitted the charged facts of this case on the ground that there is no proof of crime.

Therefore, the court below erred by misapprehending the facts and affecting the conclusion of the judgment.

2. Determination

A. (i) The summary of the facts charged in the instant case is the representative of J (State) who is an enterprise entrusted with the collection and transportation of domestic wastes by the Defendant from the time of harmony.

The defendant did not have had K, L, or M employed as a street cleaners of the above company and had him work.

Nevertheless, on January 1, 2009, the defendant registered the above K, L, and M as a street cleaners of the above company and provided false books as if he were paid wages, and claimed expenses for the private consignment collection project from the above K, L, and M's environmental resources and office for the viewing of emulative viewing, including the above K, L, and M's personnel expenses, and acquired them by receiving the above K, L, and M's personnel expenses from the victim's emulation, and received them by the same method from January 2008 to August 201.