The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

1. Summary of grounds for appeal;

A. Error of mistake 1) With respect to fraud, the victim is a D Co., Ltd. operated by the defendant as the representative director (hereinafter “D”).

(2) The lower court convicted the Defendant of this part of the facts charged, on the ground that the Defendant was a small-scale company operated by D, and the Defendant was a shareholder with a majority of the shares, and did not necessarily require the opening of the general meeting of shareholders and the preparation of minutes in the process of transferring the company’s position to G, and even if the record of the general meeting of shareholders was prepared by G, the Defendant did not have any intent or ability to repay the funds, even if the Defendant borrowed the funds from the victim. Therefore, the Defendant did not have any intent or ability to repay the funds, and thus, the Defendant cannot be found guilty of this part of the facts charged. In regard to the forgery of private documents and the uttering of the above investigation documents, the lower court convicted him of this part of the facts charged.

B. The prosecution of this case by misapprehending the legal principles was instituted after the lapse of the statute of limitations (five years in relation to fraud, 7 years, forgery of private documents, and uttering of falsified investigation documents) from the date of crime. The defendant was residing in China, Peru, etc. to conduct business, and did not have been residing abroad to escape criminal punishment. Thus, the statute of limitations for the prosecution of this case has already expired.

C. The sentence imposed by the lower court (two years of imprisonment) is too unreasonable.

2. Determination

A. Regarding the determination of mistake of facts, one fraud is about the determination of mistake of facts.