The judgment of the court below is reversed.

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

However, the above punishment for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Defendant 1) In relation to the fraud, Defendant 1 did not have made any statement as stated in the facts charged against G as to the point of fraud. Moreover, G, a director of Y, did not request the Defendant to suspend the reconstruction promotion committee’s duties, and the Defendant merely paid KRW 30 million for the expenses already incurred, and the office of the reconstruction promotion committee was closed after receiving KRW 33 million in total from G. As such, the Defendant did not deceiving G as a criminal intent to commit a crime in which he took place.

B) Regarding the issue of false accusation, the Defendant was aware that G was a director, and that G was aware of the amount paid to G as Y’s money, and there was no awareness that it was false fact of accusation.

C) In relation to the forgery and uttering of private documents, the Defendant did not affix the official seal of the chairman of the election management commission in the pertinent document, and even if so, there was a comprehensive delegation or presumption consent of T, the chairman of the election management commission, so such fact does not constitute the crime.

2) The sentence of the lower court’s improper sentencing is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Judgment on the Defendant’s assertion of mistake of facts

A. Comprehensively taking account of the following circumstances acknowledged by the evidence duly adopted and examined by the lower court regarding the act of false accusation, the Defendant, when receiving KRW 23 million from G from November 22, 2012 to February 10, 2013, can be recognized as having filed a complaint with the content of the lower judgment, even though he was well aware of the fact that the said money was from the regional housing association, even if he was to receive KRW 23 million.

(1) At the time G was concurrently a director of Y and a director of a regional housing association.

(2) G was introduced for the first time by requesting the investigative agency to have the defendant cooperate with the regional housing association, and the defendant himself/herself.