The defendant's appeal is dismissed.

1. On April 12, 2013, the Defendant: (a) prepared a power of attorney to prepare a fair deed; (b) discovered the text of compulsory execution; and (c) withdrawn the intent of delegation; and (d) stated his name and address in the mandatary column as well as in the mandatary column.

D. E, despite the Defendant’s withdrawal as above, received a fair certificate based on the delegation, and received a seizure and collection order, so the Defendant did not report false facts to the contrary.

Nevertheless, the judgment of the court below which found the Defendant guilty of the facts charged of this case is erroneous in the misapprehension of facts and legal principles.

2. Comprehensively taking account of the following facts admitted by the lower court and the evidence duly admitted and examined by the lower court and the lower court, and the circumstances inferred therefrom, the Defendant may fully recognize the fact that the Defendant reported false facts to D and E, and sufficiently admitted the facts.

(1) The F is the defendant's deceptive act, D is the father of F, and E is the mother of F, and the defendant and the person in the relationship of money as the defendant and the mother of F.

② From April 28, 2011 to November 12, 2012, the Defendant borrowed a total of KRW 375,572,310 from D with business funds, etc.

③ However, the Defendant failed to repay the above borrowed money, and on April 12, 2013, the Defendant promised to fully pay KRW 500 million until October 30, 2013 as to the delay in paying KRW 500,000 from July 201 to December 30, 2011 due to a creditor D’s borrowing of KRW 500,000 in cash on the agreed date.

The letter of payment was drawn up that "to assume all civil and criminal responsibilities at the time of entering into the said promise."

④ On April 12, 2013, the Defendant issued a certificate of seal impression to obtain a notarized letter of payment, and visited F and E’s office together with a certified judicial scrivener office. The Defendant issued a promissory note (50 million won, October 30, 2013) by soliciting employees to prepare a promissory note.

5. However, F and E are creditors D.