The judgment of the court below is reversed.

The defendant shall be innocent.

Even if there is a little difference in the facts about the minor portion among the contents testified in the case of violation of the Act on Special Cases concerning the Punishment, etc. of Specific Economic Price (Embezzlement) by the Seoul Central District Court 2010Kahap908 against D, the court below found the defendant guilty of the facts charged of this case, which erred by misapprehending the legal principles or by misapprehending the legal principles, which affected the conclusion of the judgment.

Judgment

On August 10, 2010, the defendant testified that "Around the Seocho-gu Seoul Central District Court case No. 408 of Seocho-gu, Seoul, was present and take an oath on D as a witness of the above case in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) (Embezzlement) against D, "the defendant has prepared and paid the gift tax", and "the defendant has paid the amount of 4.3 million won with the witness at that time, and 4.3 million won was paid to D on July 16, 2001, and the witness paid the gift tax amount of 4.3 million won with that money." "The witness was asked about what is the basis for D's payment to D's funds, and the witness was asked about whether he was paid the amount of 4.3 million won with the head of the passbook at that time," and the witness prepared the passbook at that time with the lawyer's testimony or the witness's testimony through several questions."

The testimony was made as ‘the testimony'.

However, the defendant did not have paid KRW 500 million to D for the payment of the above gift tax amounting to KRW 430 million, and the KRW 500 million deposited in D's passbook visit the bank by receiving the loan from D to E and holding the passbook directly.