All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant A misunderstanding of facts on November 23, 2007: (a) Defendant A (hereinafter “instant cash custody certificate”) requested on November 23, 2007 that G shall affix its signature and seal to blanks, which may be necessary for the bank loan, and then signed and sealed thereon to G. However, although the blanks signed and sealed are written down, Defendant A’s cash custody certificate stating that G shall refund KRW 200 million to G by March 31, 2008 (hereinafter “instant cash custody certificate”).

2) The sentence of imprisonment with prison labor for six months and the sentence of two-year suspension of execution, which was sentenced by the lower court, is too unreasonable.

B. On November 23, 2007, Defendant A signed and sealed the standard contract documents on construction works related to the construction works for gas stations and resting areas, which Defendant A attempted to conduct in the Jincheon-gun N, Chungcheongnam-do N, Chungcheongnam-do N, and delivered the above documents. However, the cash storage certificate of this case did not have been prepared and executed.

2. According to the evidence duly admitted and examined by the lower court regarding the Defendants’ assertion of mistake, it is reasonable to view that: (a) O received KRW 200 million claim against Defendant A based on the instant cash custody certificate, filed a lawsuit against Defendant A on July 23, 2010; and (b) Defendant A or B signed and sealed this case’s cash custody certificate with the knowledge of the existence and content thereof; (c) Defendant A was issued a favorable judgment with the lower court on October 11, 2012 to pay KRW 200 million based on the instant cash custody certificate, and the said judgment became final and conclusive as the final final judgment of the Supreme Court on October 11, 2012; and (b) the instant cash custody certificate’s completion and the same fact that Defendant A’s pen on November 23, 2007 (the investigation record No. 2974, Nov. 154, 200); and (d) Defendant A’s signature and seal on the instant cash custody as the result of the first appraisal of the instant investigation agency.