The prosecutor's appeal is dismissed.

1. The gist of the grounds for appeal is that the Defendant did not obtain consent from H to the preparation of the receipt in the name of H, and it is difficult to find that H naturally consented to the preparation of the receipt by the Defendant, the lower court erred by misapprehending the legal principles on the presumption of facts on the ground that H would have naturally accepted the receipt if H knew that H would have prepared the receipt at the time of the Defendant’s act.

2. The lower court rendered a not-guilty verdict on the instant facts charged while sufficiently explaining the grounds for its determination.

Examining the evidence duly adopted and examined by the court below in light of the records, the evidence alone presented by the prosecutor cannot be deemed as having been proven beyond a reasonable doubt. Thus, the court below did not err in matters of mistake of facts, as alleged by the prosecutor, in the judgment of not guilty of the facts charged in this case.

Therefore, the prosecutor's argument of mistake is without merit.

3. In conclusion, the prosecutor's appeal is dismissed as it is without merit. It is so decided as per Disposition.