The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

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

1. Summary of reasons for appeal - Fact misunderstanding and improper sentencing

A. The loan certificate under the name of the defendant, the husband of the defendant, which is the misunderstanding of facts, is not the same as the "for showing" prepared by the defendant in receipt of a repayment of the money lent to C, and therefore the defendant's testimony not only accords with the facts but also accords with the defendant'

Nevertheless, the judgment of the court below which found the defendant guilty of the facts charged of this case is erroneous.

B. The lower court’s punishment (one year of imprisonment) is too unreasonable, even if it is found that the Defendant was guilty.

2. Determination

A. 1) As to the assertion of mistake of facts, the grounds for the Defendant’s assertion that the instant loan certificate (i.e., June 26, 2013) is “for the purpose of showing it” and the details of the preparation of the loan certificate are as follows.

① From March 26, 2013 to June 26, 2013, the Defendant loaned C with money exceeding KRW 40 million,00,000 from March 26, 2013.

② On June 26, 2013, upon receipt of reimbursement of KRW 30 million from C, a letter of loan is prepared as “for display” at C’s request.

③ Inasmuch as her husband collected the fact that her husband has lent money to her husband, C provided that her husband shall be her fly her husband and have a loan certificate, so that her husband becomes B.

④ Since B previously borrowed KRW 8.71 million from C, B entered the amount of KRW 38.71 million, and B was aware that it actually borrowed KRW 30 million from C at the time of preparation of the loan certificate (the investigation record page 720 pages) first, the Defendant lent money exceeding KRW 40 million to C from March 26, 2013 to June 26, 2013.

① From March 26, 2013 to June 26, 2013, the amount of money remitted to C by the Defendant using his/her account in the name of his/her own or his/her dependent is KRW 27.9 million.

② During the above period, the Defendant withdrawn cash from the account in the name of himself/herself or his/her dependent, as well as KRW 27.9 million, and lent KRW 14.95 million to C.