The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the period of two years from the date this judgment becomes final and conclusive.

1. Comprehensively taking account of the evidence submitted by the prosecutor to the gist of the grounds for appeal, the defendant may fully recognize the fact that D was groundless for the purpose of having D criminal punishment imposed upon him.

Even so, the lower court rendered a judgment of innocence against the Defendant by misunderstanding the facts.

2. The summary of the facts charged in the instant case / 【Basic Facts】 The Defendant is the pastor of the C church located in the Young-si District B, and D is the pastor of the F church located in the Sungnam-si E in the Sungnam-si.

On December 6, 2010, G, which is the head of the Defendant and D and F church, was 80 square meters from the H 340 square meters (the site to be newly built of the C church) in the above F church office, and was donated to the Defendant with 80 square meters of the H 340 square meters (the site to be newly built of the C church), and entered into a contract for new C church assets with the Defendant to acquire the said land and the site to be newly built of the C church in total of KRW 1.5 billion including the site amount of KRW 20 million.

In addition, on December 18, 2010, the sales contract was concluded to increase the sales price to KRW 1.83,069 million according to the increase in the construction cost for the new construction of the C church, and on December 23, 2010, the F church registered the transfer of ownership in the name of the F church.

On the other hand, on December 6, 2010 in the process of concluding the above new asset sales contract, a letter of resolution on the transfer of a new church under the sole name of Defendant (hereinafter “the first letter”) was prepared, and a letter of resolution on the transfer of a new church under the joint name of Defendant and D (hereinafter “the second letter”) was prepared.

The summary of the first resolution was that the defendant was working for the F church to act as a member of the F church in cooperation (cooperative).

The 2nd resolution was added to the above contents of the 1st resolution and added to the contents that C church sexuality is registered with the F church, and that the name was changed to the name of the defendant and D's joint name.

Since then, the defendant appointed the defendant as a joint pastor of the F church by D and G as the defendant and newly built assets of the above C church under the condition that the above church is held jointly.