The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. Summary of grounds for appeal;

A. The misunderstanding of the facts or legal principles does not have a duty to pay KRW 300 million to H, and G is actually liable to the Defendant, so the Defendant does not have taken the charge of creating a false obligation to G by deceiving H, and the Defendant does not have any intent to commit the crime of defraudation or to make a false accusation.

B. The lower court’s improper sentencing is too unreasonable.

2. Summary of the facts charged and the judgment of the court below

A. The summary of the facts charged is the representative of the FF Co., Ltd., the owner of the non-branch of the E-building located D (hereinafter “instant building”).

(1) The Defendant had no intent to KRW 300 million to H in return for setting a large amount of collateral security in the name of the Defendant and the F on the said building upon obtaining the said G’s seal impression certificate from H, the representative of the victim G corporation, the owner of the instant building.

Nevertheless, around February 15, 2012, the Defendant promised to establish a large amount of collective security right in the name of the Defendant in the above building in return for the cancellation of the exclusive right to collateral security established on the instant building (the maximum amount of KRW 4 billion) established on the instant building after the completion of construction up to 90% at the J coffee shop located in Gangnam-gu Seoul, Seoul, to K as the lien holder of the instant building, and the Defendant promised to “The Defendant paid KRW 80 million to L with the charge of cancelling the right to collateral security established on the instant building (the maximum amount of KRW 4 billion).” In addition, the Defendant promised to establish a large amount of collective security right in the said building in the name of the Defendant, the owner of the said building, to use it as the provisional attachment and establishment cost of collateral security established on the ground of collateral security (the right to collateral security established on the instant building) and to distribute the proceeds of completion to the Defendant and K as the obligee equivalent to the maximum amount of KRW 60 million.