The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal: ① The primary purpose of F’s statement is to the extent that the F’s statement is impossible to make a statement that the F’s statement was not experienced; ② The F’s statement’s credibility cannot be denied on the grounds that the F’s statement is different from the actual amount of the additional collection tax anticipated by F to be collected on the grounds that the F’s statement was believed to have provided KRW 300 million to the Defendant in trust of the Defendant’s horse that it is anticipated that the amount of additional collection would have been significantly decreased if the land acquired by G Co., Ltd. (hereinafter “agriculture”) is classified into the land

Of the KRW 300 million asserted, when considering the following facts: in the case of a check which is objectively confirmed to have been exchanged in cash by F, the previous details, etc. of the refund correspond to F and F’s statement; the remaining KRW 150 million was not inevitably confirmed in accordance with the practice of keeping the check in a financial institution other than agricultural cooperatives only for five years at the financial institution other than agricultural cooperatives; ③ the original witness M does not have credibility in the testimony as a witness of the Defendant, such as filing of a mutual complaint and accusation with the Defendant; ④ the payment of a large amount of cash substitute fees is contrary to common sense; ⑤ the payment of a large amount of cash within a short period of time goes against F’s objection; ⑤ the payment of a tax substitute fee was not made for several years; and the fact that F acquired KRW 300 million by deceiving F as stated in the facts charged, the lower court acquitted the Defendant of the charges of this case, notwithstanding the fact that the Defendant had been guilty.

2. Determination

A. The lower court’s judgment did not prove, without a reasonable doubt, that it is difficult to have the F’s statement reliable, and that only the evidence submitted by the prosecutor submitted by the prosecutor, by deceiving F and deceiving the Defendant of KRW 300 million.