The prosecutor's appeal is dismissed.

1. Summary of the grounds for appeal;

A. Since there is sufficient evidence to deem that each of the instant notes dated March 24, 2010 and each of the notes dated March 25, 2010 (hereinafter “each of the instant notes”) were forged, insofar as the Defendant actively submitted the forged notes in civil litigation, all of the facts constituting the instant charges (Fraud, attempted fraud, fabrication of private documents, uttering of a falsified investigation document, and perjury) may be recognized.

B. Although it is not possible to acknowledge that each of the instant notes was forged, since the Defendant appeared in the court of civil procedure as a witness and made an explicit and affirmative statement concerning the amount of his/her obligation, it can be recognized as perjury.

C. Nevertheless, the court below found the Defendant not guilty of the facts charged in this case by misunderstanding the facts.

2. The summary of the facts charged of the instant case: (a) from February 3, 2006, the Defendant continuously borrowed money from C (the title: D) to repay part of the principal and interest, and continued to borrow money; (b) drafted a loan certificate of KRW 2.46 billion in total amount as at June 3, 2009; and (c) on September 23, 2009, the Defendant set up a second priority collateral security right with regard to the victim H, who is the child of C, as the creditor, with the maximum debt amount of KRW 2 billion in total amount of the loan amount as at June 3, 2009.

On February 5, 2010, the Defendant temporarily cancelled the second priority mortgage in the name of the victim H in order to obtain a loan from Ga Capital Co., Ltd. at a law office located in Samsung-dong, Gangnam-gu, Seoul, by temporarily cancelling the second priority mortgage in the name of the victim H in order to obtain a loan from Ga Capital Co., Ltd., the Defendant set up a second priority mortgage with the maximum debt amount of KRW 3 billion by reflecting the increased debt amount after cancelling the first priority mortgage in the name of the Dong Capital Co., Ltd., and establishing the first priority mortgage in the name of Ga Capital Co., Ltd., Ltd., and set up the second priority mortgage amount of KRW