The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (the factual errors and misapprehension of the legal principles) did not mean that the Defendant donated D with KRW 100 million to D, and that D, like the contents of the complaint, acquired KRW 100 million from the Defendant as the contract deposit for transfer of E Association, and that D filed a complaint with the Defendant in order not to repay the above KRW 100 million even though D had to fully pay the above KRW 100 million. Thus, the Defendant’s act cannot be deemed to be a crime of false accusation, and the lower court erred by misapprehending the legal doctrine, thereby convicted the Defendant.

2. The judgment of the court below as to the grounds for appeal is justified in light of a detailed statement of the judgment as to the facts charged of this case under the title "the judgment of the defendant and his defense counsel's assertion". The judgment of the court below is justified in light of the records and closely comparing the above judgment of the court below.

In addition to the following facts and circumstances acknowledged by the court below and the evidence duly adopted and investigated by the court below, the facts charged in this case are judged guilty.

Therefore, the defendant's assertion is not accepted.

A. First of all, as to whether D acquired money of KRW 100 million as the down payment for the transfer of E Association, the following circumstances are revealed: (i) if the Defendant paid D money of KRW 100 million as the down payment for the transfer of E Association, it is common to prepare a transfer contract or agreement of such contents; (ii) there is no document written, and only a loan document written on November 5, 2010 with the content that D borrowed KRW 100 million from the Defendant (the above loan document does not contain any content related to E Association), and (iii) there is a very doubt as to whether the said E Association can be transferred between private persons, and whether it is authorized to do so, and (iii) the Defendant’s investigation agency and the investigation agency.