The prosecutor's appeal is dismissed.

1. Fact-finding of the gist of the grounds for appeal (the defendant's lending of money to F through D) (the defendant's act of making a false report contrary to objective truth with the intention of having D subject to criminal punishment). 2. The first instance court has consistently asserted that the defendant requested D to establish a pledge on the fund to use the fund's operating expenses and to lend money to F to F, and that there was no agreement to lend money to F, each statement made by D to the effect that it is difficult to believe that the defendant's lending of money from E was made without any other evidence submitted by the prosecutor to F. The defendant's assertion that D's embezzlement was made by reporting that D's borrowing of money from E was embezzled, etc., and that it was not possible to accept the judgment of the first instance court without any reasonable ground to prove that there was no error in the misapprehension of the legal principles as to the facts of this case. We find it difficult to accept the first instance court's determination on the facts of this case.

3. Accordingly, we cannot accept the prosecutor’s appeal under Article 364(4) of the Criminal Procedure Act.