The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The court below found the Defendant guilty of the charges of this case against the Defendant, even though the Defendant did not have any intention of unlawful acquisition of the instant machinery, by misapprehending the legal principles as to the intention of unlawful acquisition. The court below erred by misapprehending the legal principles as to the intention of unlawful acquisition, thereby adversely affecting the conclusion of the judgment.

B. The sentencing of the lower court (two years of suspended sentence in August) is too unreasonable.

2. Determination

A. In light of the legal principles’ assertion, the following circumstances acknowledged by the court below, namely, ① the Defendant and F provided the instant machinery as a security for transfer on November 25, 201 and the Defendant borrowed KRW 232.5 million from F as of December 25, 2011. The Defendant did not include any content consistent with the Defendant’s defense in the said notarial deed; ② the Defendant purchased the instant machinery at a price of 20% of the acquisition cost around September 20, 2013, when the lease term of the instant machinery expires; ② the Defendant purchased the instant machinery at a price of 20 million won at around September 20, 2013, the Defendant believed that it is difficult for F to have concluded an agreement that takes effect two years after the maturity of the above loan claims against the Defendant and lent more than KRW 200 million to F, ③ The Defendant did not immediately perform the said notarial deed as to the instant machinery transfer.