The prosecutor's appeal is dismissed.

1. The gist of the grounds of appeal is that the court below rejected the statements of the victim, and it erred by misapprehending the fact that the defendant and his son are not guilty of the facts charged in this case by reliance on the statement of the J, and thereby adversely affecting the conclusion of the judgment.

2. Determination

A. The lower court determined that: (a) the victim entered into a review agreement with K on behalf of the president of the board of directors on behalf of the president; (b) at any time, it was possible to request K to issue documentary evidence, such as the complete review report and receipt; (c) the Defendant received the complete review report and receipt from K on January 21, 2012 and documentary evidence after the expiration of the explanatory order; (d) the Defendant was unable to deliver them to the victim before the end of the meeting; and (e) the Defendant actively adopted documentary evidence, such as receipt, etc. at the time of the meeting of the board of directors, and issued them to the victim at the end on January 30, 2012; and (d) the victim could be confirmed as the victim at any time; (v) the victim did not request the Defendant to submit documentary evidence, such as receipt, etc. during the period of time from the date of the board of directors meeting to February 5, 2012; and (v) the victim could not be deemed as having been subject to the victim’s breach of trust and delivery of receipts, etc.