All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. The sentence of a fine of KRW 8,000,000, imposed by the public prosecutor by the lower court, is too unfluent and unreasonable.

B. Defendant 1) In the form of loan certificate presented by E around January 18, 2007, the Defendant: (a) stated only the name, resident registration number, address, and the part below the address “one million and twenty million won” and affixed the seal of the Defendant on the date of preparation; (b) made an agreement to allow D to pay KRW 50,000 in cash until March 2007 in the loan certificate submitted in the related civil procedure with D. The lower court found that the above part was forged and falsified; and (c) stated that it did not affect the conclusion of the judgment of the lower court that found the Defendant guilty of the facts charged against the public official for the purpose of having D, E, criminal punishment or disciplinary action against the public official; and (d) stated that the loan certificate submitted in the relevant civil procedure with D was erroneous.

2. According to the evidence duly adopted and examined by the court below regarding the Defendant’s assertion of mistake of facts, the Defendant sold the amount of KRW 3328m2 to 310,000,000,000,000,000,000,000,000,000 (the purchase price under the sales contract shall be KRW 180,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000) by introducing E around June 20, 2004; ② The Defendant demanded the Defendant to compensate for the capital gains tax paid when the above J is expropriated; ③ the above J forest was expropriated to the Korea Land Corporation, etc. after the Defendant had discussed the compensation issue of the capital gains tax on January 18,