All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The lower court’s punishment against Defendant A (eight months of imprisonment) is too unreasonable.

B. Defendant B ① did not participate at all in forging and exercising the F’s borrowing certificate, and the lower court which found Defendant B guilty of forging private documents and holding the same events against Defendant B, erred by misapprehending the facts and adversely affecting the conclusion of the judgment.

② The sentence of the lower court against Defendant B (one year of imprisonment with prison labor for four months and one year of suspended execution) is too unreasonable.

2. The following facts are acknowledged according to the evidence duly adopted and examined by the lower court regarding Defendant B’s assertion of mistake of facts.

① A, relatively consistent from the investigative agency to the lower court’s trial, he consistently prepared a loan certificate under the name A (Evidence No. 12) from the lender to the lower court’s court, but H demanded the lender to provide a loan certificate under the name of the landowner (F). Accordingly, Defendant B heard the word “H would create and obtain a loan certificate under the name of F because it does not directly confirm the landowner,” and stated that he used the F’s loan certificate under the name of F (Evidence No. 11) as described in the facts charged.

(2) Although there are some disagreements between A and A’s investigative agency to the court of original trial on the detailed contents of the statement or testimony (such as the date, time, situation, and place in which the defendant participated), it does not seem contradictory to the overall context.

③ From the past, Defendant B had a friendly relationship, such as trading with H, introduced him to A, and signed and sealed the loan certificate in the name of “A”.

④ On May 28, 2015, before the end of the period of drawing up “a tea certificate” to H, around May 28, 2015, A completed the registration of creation of a neighboring mortgage covering F’s real estate as the maximum debt amount of KRW 180,00,000, the debtor F and the mortgagee as H. The amount of loan between A and H is 150,000.