The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. According to the prosecutor’s (i) misunderstanding of facts, even if the defendant submitted a false complaint stating that “C has embezzled D’s money,” on October 31, 2013, and submitted a false complaint stating that “B embezzled D’s money in collusion with the above C,” and on February 24, 2014, it was recognized that CB was not guilty, the lower court acquitted the Defendant of this part.

B. The sentence of imprisonment (six months of imprisonment and two years of suspended execution) imposed by the court below on the defendant is too uneasible and unjust.

B. (1) Although there is a fact that Defendant 1 submits to the investigative agency a petition of mistake of facts that “C/B forged the business transfer and takeover contract, and GH embezzled the money of D in collusion with C,” Defendant 1 does not constitute a crime of false accusation, since it is not false.

【Unjustifiable sentencing sentence imposed by the court below is too unreasonable.

2. Judgment on the prosecutor's assertion of mistake of facts

A. On October 31, 2013, the Defendant made a false statement of the facts charged (i.e., this part of the facts charged) and around October 2013, the Defendant made a false statement of the charge against C in an irregular area not exceeding Seoul.

Around December 30, 2011, C, a defendant, arbitrarily withdrawn and embezzled KRW 19,248,056 as retirement pay from D, a stock company, and ② around January 18, 2012, C, the defendant debtor, embezzled KRW 12,510,00 from the office rent deposit of D, the defendant debtor, to the defendant debtor C’s account. ③ around December 28, 2011, C, the defendant debtor, transferred KRW 20,000 out of the discount amount of the original bill of KRW 100,000,000,000,000 from the defendant debtor’s account, to the defendant debtor’s account, and ④ around December 30, 2011, C, the defendant debtor, established D’s credit at the Incheon branch of the F Bank Incheon branch of the F Bank, and then embezzled the amount of KRW 172,00,00 from the 10,000,010.