The defendant's appeal is dismissed.

The summary of the grounds for appeal is as follows: (a) the Defendant agreed with J to reduce the management fee of this case to KRW 6 million, and actually paid KRW 6 million directly or through N; and (b) there was no forgery of the letter of confirmation as stated in paragraph (1) of the facts constituting the crime in the judgment below (hereinafter “certificate of this case”).

In relation to the fraud of this case, the defendant did not have any criminal intent or illegal acquisition intention.

Nevertheless, the judgment of the court below which convicted the defendant of the facts charged of this case is erroneous in the misapprehension of facts and affected the conclusion of the judgment.

Judgment

The following circumstances acknowledged by the evidence duly adopted and examined by the court below and the court below, i.e., the N paid KRW 2 million out of the 6 million agreed to the J as the management fee of this case.

The argument was that the submission of all evidentiary materials, such as receipts, was impossible, ② A Co., Ltd. (the changed trade name: X; hereinafter “instant company”) did not produce the name plates of the representative director at the same shape as the bottom of the instant confirmation document, and there was no sign stating the phrase “(State) G representative H” at the lower right side of the notice of payment for management expenses by using computers; ③ the foregoing phrase was printed on January 13, 2013 at the bottom of the deposit certificate sent by facsimile to the Defendant on January 13, 2013 and its letters, the distance between the letters, and the letters, and in particular, the location bearing the name seal of the representative director was almost consistent (see, e.g., K’s court statement and trial record No. 32 pages, etc.); and the Defendant’s signature and sealed the Defendant’s signature and seal of the instant company by means of forgery of the instant confirmation document.