The judgment of the court below is reversed.

A defendant shall be punished by a fine of 500,000 won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal (the factual error and inappropriate sentencing)

A. Regarding misunderstanding of facts 1) Regarding the forgery of a private document and the uttering of a private document, the Defendant’s preparation of the instant loan certificate was not based on a conclusive loan certificate, but rather on the Defendant’s own idea. The submission of the instant loan certificate in a civil lawsuit was not submitted to the effect that it is a true loan certificate, but was submitted to explain the process of preparing the loan certificate submitted by the complainant D in a civil lawsuit. 2) As to the alteration of a private document and the uttering of a falsified document, the Defendant was at the time of revising the instant letter of performance, and D was aware of the situation.

B. The lower court’s sentence of unreasonable sentencing (fine 5 million won) is too unreasonable.

2. Determination

A. 1) Determination on the assertion of mistake of facts: (a) the following circumstances acknowledged by the lower court based on the evidence duly admitted and investigated by the lower court; (b) the Defendant asserted that D was aware of the fact that it had been named on the forged loan certificate of this case (the six pages of investigation record); (c) at the same time, D did not consent to the content of the forged loan certificate; (b) the forged loan certificate of this case stated that the amount of the loan of this case is KRW 2.5 million and the amount of KRW 7.5 million is specified as conditional loan; (c) while the authentic loan certificate of this case is written as KRW 30 million, the original loan certificate of this case is favorable to the Defendant; and (c) the Defendant did not actively assert that it was true while submitting the forged loan certificate of this case in a civil procedure, the Defendant did not assert that it was made a genuine loan certificate of this case and signed the forged loan certificate of this case.