The prosecutor's appeal is dismissed.

1. In full view of the summary of the grounds for appeal in light of the written appraisal by the National Institute of Scientific and Investigative Research, the statement of the F and witnesses, and other circumstances consistent with the facts charged, even if the Defendant received reimbursement of KRW 175 million from F on June 29, 2013, and directly prepared a letter of performance confirmation, it is sufficiently recognized that the Defendant reported false facts contrary to the objective facts to the effect that the F would forge the letter of performance. However, the judgment of the court below which acquitted the Defendant, was erroneous in the misapprehension of facts, thereby affecting the conclusion of the judgment.

2. Determination

A. The summary of the facts charged is as follows: (a) while the Defendant was operating “E Child Care Center” with husband D in the following cities: (b) on June 29, 2013, the Defendant was detained in the course of carrying out his duties as a patrol officer and as a result, etc.; and (c) on June 29, 2013, the Defendant found F as a person who was liable for D and was given a loan of KRW 175 million from F and borrowed F to F.

The parties have fully repaid the amount of KRW 1,000,000,000,000,000.

Recognizing the content of “a certificate” was drawn up and issued.

On February 4, 2014, the Defendant drafted a false complaint against F with the aim of having F take criminal punishment against “Law Office B” located in Sinsan-si G, Sinsan-si.

The contents of the complaint are as follows: “Defendant F, the complainant, forged a certificate of confirmation under the name of the complainant, and presented it to A and H.

“The content, fact, as above, was that the Defendant prepared a confirmation certificate to F and that F did not forge a verification certificate under the name of the Defendant.

Nevertheless, on February 5, 2014, the defendant submitted a written complaint to the employees in charge of receipt of the written complaint to the public service offices of the Jeonju District Public Prosecutor's Office in the Jeonju District Public Prosecutor's Office, which is located in the Chosan-si, Seosan-si.

B. The crime of false accusation is against the objective truth reported by another person for the purpose of having a criminal or disciplinary punishment imposed upon him/her.