The defendant's appeal is dismissed.

1. On the grounds delineated below, the Defendant asserts that the lower court erred by misapprehending the legal doctrine or by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

In a criminal trial on the part of fraud, fabrication of private documents, or uttering of a falsified document, criminal facts must be acknowledged by strict evidence with probative value, which makes a judge not to have any reasonable doubt. However, each of the statements made G, S, and L is not reliable, such as inconsistency with the contents of the previous and previous statements, the lower court found the Defendant guilty of this part of the charges by using each of the above statements as evidence.

B. Part 1 of the violation of the Act on Real Name Financial Transactions and Guarantee of Secrecy (hereinafter “Act on Real Name Financial Transactions and Guarantee of Secrecy”) provides R with the data on P’s collateral accounting, and thus, the transaction involving the Defendant’s debt burden does not constitute a transaction on the “financial assets” under the Act on Real Name Financial Transactions and Guarantee of Secrecy, and thus, the Defendant does not bear the duty of confidentiality under Article 4(1) of the Act on Real Name Financial Transactions and Guarantee of Secrecy. (2) The Defendant provided the data upon receiving a request from R on business, and provided transaction information within the same financial company, etc. or between financial companies, etc. to the minimum extent necessary for the purpose of use (Article 4(1)5 proviso of the Act on Real Name Financial Transactions and Guarantee of Secrecy). The lower court did not have the right to request R to submit information or data on financial transactions, and it is difficult to view that the Defendant’s act does not constitute a ground prescribed in the said provision on the ground that the Defendant did not go through a legitimate procedure for internal approval, etc.

3. The defendant shall commit an act.