All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Fact-misunderstanding (Defendant B) was prepared by the so-called "business contract" as to the heavy lot of land of this case, and it is thought that the seller's name was delegated by P and the 50 million won receipt was prepared and the 250 million won fake receipt was delivered to A, and there was no fact that he participated in the crime of forging each of the above receipts.

B. The sentence that the court below sentenced the Defendants (Defendant A: 3 years of imprisonment; Defendant B; 6 months of suspended sentence; 2 years of suspended sentence; 120 hours of community service) is too unreasonable.

2. As to Defendant B’s assertion of mistake of facts

A. On April 9, 2013, the Defendants conspired to prepare and request the Defendant B who introduced the forest land of KRW 120,000,000 to the forest owner P with the forest land price and KRW 120,000,000,000,000,000,000,000,000,000 won. Defendant B again asked the Defendant C who introduced P to prepare the 300,000 won receipt under the name of P, and Defendant C consented to this. Defendant C without authority stated “50,000,000 won” and “P” in the column of the amount of the receipt sheet printed with the black-type, “the receipt sheet” and “the receipt sheet” in the issuer column “the receipt sheet in the name of KRW 250,000,000,000” and “the receipt sheet in the name of KRW 250,301,000,00”.

B. According to the judgment of the court below and the evidence duly adopted and examined by the court below, the following circumstances are acknowledged.

① A, who is an accomplice, has denied the crime in the original instance and led to the confession of all the facts constituting the crime in this part.

② P is 200 million won in relation to Q Q land of this case in the court of original instance.