The defendant's appeal is dismissed.

1. The gist of the grounds for appeal is that the Defendant is liable to the injured party for a debt of KRW 40 million, and it does not borrow KRW 75 million from the injured party four times as shown in the facts charged in this case.

In addition, the Defendant did not bear the obligation on the date of the instant facts charged, and had the intent and ability to repay the obligation to the victim, given that the Defendant did not have any adequate status due to the aggravation of financial standing.

The details of debt that the defendant stated at the time of investigation by the prosecution and the contents of financial situation are wrong statements.

Nevertheless, the judgment of the court below which judged otherwise that the defendant borrowed KRW 75 million from the victim and did not have the intent and ability to repay the above debt at the time was erroneous.

2. The Defendant asserted that the above assertion of mistake was identical to the above argument in the court below, and the court below rejected the above argument by finding that the Defendant borrowed KRW 75 million from the victim and did not have the intent or ability to repay the borrowed money at the time of the loan under the title "the judgment on the Defendant's assertion" in the court below's decision, and by recognizing that the Defendant did not have the intent or ability to repay the borrowed money at the time of the loan. The above circumstances are the same as the court below's reasoning recognized by the evidence duly adopted and duly examined by the court below. In other words, the court below's determination on the credibility of the witness G and D's legal statement in light of the contents of the judgment below and the evidence duly examined by the court below, and there is no special circumstance to deem that the judgment of the court below was clearly erroneous, and even if considering the result of the examination of evidence and the result of additional examination by the court below until the closing of arguments at the court below, the court below