All appeals filed by the prosecutor against the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In full view of the grounds of appeal against Defendant A, including ① N and B’s statement, and written request for appraisal in which the amount of loan application filed in the name of Defendant C is KRW 300 million, the court below acquitted Defendant A of this part of the facts charged, despite sufficient proof, and found Defendant A not guilty of this part of the facts charged, and there is an error of law by misunderstanding the facts, which affected the conclusion of the judgment, and ② the sentence sentenced by the original court to Defendant A (the community service order of two years and 80 hours during the period of imprisonment for six months) is too unreasonable.

B. In full view of Defendant B’s confession, written request for appraisal, etc. with Defendant B’s investigative agency on the grounds of appeal, the court below acquitted Defendant B of the fact that Defendant B’s use of private documents, such as forgery of documents charged against Defendant B, use of the above investigation documents, false entry, and false electronic records such as public records, etc., is sufficient to prove, but the court below erred by misapprehending the facts and affecting the conclusion

2. Determination as to the Defendants’ assertion of mistake of facts on the grounds of each appeal

A. Of the facts charged in the instant case, the following facts are as follows: (a) electronic records such as forgery of private documents against the Defendants, the event of the above investigation document, false records of public electronic records, etc., and the use of such electronic records as false records, etc., and (b) Defendant A and Defendant B borrowed NN KRW 650 million to theO on April 22, 2010, and (c) Defendant A and Defendant B were to arrange a loan agreement for the establishment of N’s collective security right with the maximum amount of claims on P land and buildings, Qu, R, S, T, U, and Siri-si, with the maximum amount of claims KRW 1 billion on the P and P land, and around June 18, 2010, N extended the amount of KRW 80 million to N to theO for payment and recovery of principal interest of KRW 730 million on a monthly basis.

Defendant

A is awarded a successful bid in the name of F, G land, which is an employee of the Incheon Strengthening Group.