The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for three years.

from the defendant.

1. Summary of grounds for appeal;

A. Defendant 1) Although the Defendant should be acquitted on the grounds of misunderstanding of facts or misunderstanding of legal principles, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine.

① As to the forgery of private documents and the uttering of a falsified investigation document: The Defendant did not instruct B to forge a certificate of confirmation of the remittance of this case, nor used it to R, etc. with the certificate of confirmation of the remittance of this case.

② As to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud): The Defendant did not deceiving the victims as he/she entered into the instant implementation agreement, and the Defendant had the intent and ability to repay debts, and thus, did not have the intention of defraudation.

(3) As to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Aggravated Punishment, etc. of Specific Economic Crimes): The defendant has not received money in return for mediation from V.

2) The sentence of the lower court (two years of imprisonment with prison labor and eight million won of additional collection) which declared unfair sentencing is too unreasonable.

B. The Prosecutor’s (unfair sentencing) sentence of the lower court is too unhued and unreasonable.

2. Determination:

A. As to the Defendant’s assertion of misunderstanding of the facts or misapprehension of the legal doctrine, the lower court rejected this part of the Defendant’s assertion on the ground that “The Defendant ordered B to forge the instant remittance confirmation certificate and to use it to R, etc., in full view of the facts recognized in the judgment and the following circumstances.”

(1) From the account in the name of G operated by the Defendant, the amount was transferred to the account in the name of M (70,000 won and KRW 20,00), which is an employee of the Defendant’s interest G, twice. The remittance confirmation file stating the details of remittance was provided to B via the Defendant’s domain, and used as the original copy of the certificate of confirmation of remittance.