The guilty part of the judgment of the court of first instance and the entire part of the judgment of the court of second instance against the defendant.

1. Progress of litigation;

A. The first instance court found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of Trust) and exercising a falsified investigation document, and sentenced the Defendant to two years of imprisonment, and acquitted the Defendant on October 20, 201 as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation of Trust) and the violation

B. The second court sentenced the Defendant to three years of imprisonment with prison labor, recognizing that the Defendant was guilty of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), forging private documents, and uttering of a falsified investigation document

C. The Defendant, on the ground of erroneous determination of facts and unfair sentencing as to each guilty part of the judgment of the court below first and second, filed an appeal against the judgment of the court below first and second on the ground of unfair sentencing. The judgment prior to remand, the Defendant reversed ex officio the conviction part of the judgment of the court below first and second, and sentenced the sentence of imprisonment with prison labor for this part. D.

As to this, the appeal was filed against the guilty part of the judgment prior to the remanding only the defendant, and the Supreme Court reversed the part of the judgment prior to the remanding of the case, which violated the Act on the Aggravated Punishment, etc. of Specific Crimes (Misappropriation of Trust) but reversed the remaining conviction part of the judgment prior to the remanding of the case and remanded to the trial court.

2. Summary of grounds for appeal;

A. Regarding misunderstanding of facts (Defendant 1), the Defendant, in relation to the judgment of the court of first instance, is a stock company (hereinafter “O”).

2) Defendant 1 and U.S. Co., Ltd., Ltd. (hereinafter “U”) who found the Defendant in the room of the branch office of P with the usual knowledge of P (hereinafter “U”).

directors and S Co., Ltd. (hereinafter referred to as “S”).

There is a fact that T is an employee T, but at the time, the defendant only returned the documents related to the secured loan that he left to A, and there is no fact that T has a payment guarantee and a forged employee reduction certificate dated October 20, 201.

Nevertheless, the first instance court against the Defendant.