The conviction part of the first and second original judgments shall be reversed, respectively.

A defendant shall be punished by imprisonment for not less than two years and eight months.

1. Summary of grounds for appeal;

A. Defendant 1) In the first instance judgment of the first instance court, the Defendant was asked by T to create a balance certificate of passbook and asked by U to create a balance certificate of passbook through U, and Defendant was able to receive commission KRW 40 million from S to deliver the said statement to T.

After receiving fees of KRW 40 million, the Defendant paid KRW 40 million to S in order according to the progress of work.

At the time of receiving fees, the defendant did not directly visit or deception the victim D and did not have any intention to deception.

B) Each judgment of the second instance of fraud in the judgment of the second instance rejected the authenticity of the documents on which the authentic seal is affixed without any particular reason, and there was a misunderstanding of the facts therefrom. The Defendant did not receive the money specified by the victim AT for the trust registration expenses (115 million won) or for the multiple contributions (98 million won), but the money (62 million won) paid for the legal expenses for the registration of division (62 million won) is not actually intended to be used for that purpose, and there is no scope of fraud. 2) The sentence imposed by the court below (2) which the court below sentenced to unreasonable sentencing (2) is too unreasonable.

B. A prosecutor 1) misunderstanding of facts (not guilty portion in the judgment of the second instance) did not use part of KRW 70 million which the Defendant received from the victim AT as the deposit for the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of the deposit of

2. Each of the appeals filed by the Defendant and the Prosecutor against the judgment below was decided to concurrently examine the above appeal cases.

Of the lower judgment against the Defendant.