All judgment of the court below shall be reversed.

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

1. Summary of grounds for appeal;

A. With respect to a false accusation, such as misconception of facts as to a false accusation (the first instance judgment), the nature of the Defendant’s total amount of KRW 110,000,000 (hereinafter “the instant money”) that was remitted to E’s account from December 15, 201 to May 2, 2013 is “loan” and even if not, it is merely a passive proof that the said remitted money is insufficient to be recognized as a loan. However, the lower court erred by misapprehending the fact that the instant money constitutes “non-funds,” and thereby, thereby affecting the conclusion of the judgment.

B. misunderstanding of facts as to attempted fraud (the second judgment) and misunderstanding of legal principles as to ① The nature of the instant money is “loan money” and, on the premise thereof, the Defendant’s act of having filed a civil lawsuit against E does not constitute an attempted fraud. The second judgment below, which recognized the crime of attempted fraud by deeming the said money as non-funds, erred in the misapprehension of facts, which affected the conclusion of the judgment, and ② even if not, there were errors in the misapprehension of legal principles as to the crime of attempted fraud by the mere fact that the Defendant lost in a civil lawsuit even though he did not clearly recognize that his assertion in the lawsuit was false or attempted to manipulate evidence.

C. Each of the original judgments on unfair sentencing (Articles 1 and 2: 10 months of imprisonment) is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the defendant ex officio, the defendant filed an appeal against the whole of the judgment below, and the trial court decided to hold concurrent hearings of each of the above appeal cases. Since each of the offenses of the judgment below is concurrent offenses under the former part of Article 37 of the Criminal Act and should be sentenced to one punishment pursuant to Article 38(1) of the Criminal Act, the judgment of the court below which sentenced a separate punishment for each of the above offenses cannot be maintained any more.

However, such;