The judgment of the court below is reversed.

The defendant is not guilty. The summary of the judgment against the defendant shall be published.

Taking into account the following circumstances under the summary of the grounds for appeal (misunderstanding of facts), the Defendant would accept “a letter of loan undertaking” as stated in the facts charged.

There is no fact of deceiving the damaged person.

The victim F sent the sample of the “loan Certificate” different from the “Loan Declaration” and demanded the issuance of it as is, and the Defendant issued the “Loan Certificate” at the victim’s request.

In the facts charged, the term “loan Declaration” means a conclusive guarantee of a financial institution’s loan. On the other hand, it was confirmed that the victim F’s “loan Certificate” demanded to be issued is possible to proceed with the loan procedures, such as approval of the head office, if all the conditions, such as securing business sites and providing site appraisal, are met

On July 18, 2013, the summary of the facts charged as to the grounds for appeal, the Defendant made a false statement to the victim F in the E office located in Gangnam-gu Seoul Metropolitan Government D, stating that “In relation to the development project of the G land in Chungcheongnam-gu, Chungcheongnam-do, Chungcheongnam-do, Seoul, the Defendant may receive a “written loan undertaking” in an amount equivalent to 45 billion won, and thus, changed KRW 100 million under the name of the fee.”

However, even if the fee is paid, there was no intention or ability to accept the bank's loan commitment.

The defendant received 20 million won from the damaged person to the Agricultural Cooperative Account under H's name as the fee for the same day.

The lower court determined that the “loan Certificate” issued by the Defendant is not the “Loan Declaration” required by the victim, and convicted the Defendant.

The reason is that ① granting KRW 100,00 in return for the issuance of the documents is not a bank's official document, but a bank's official document and if the documents meet the conditions, it is merely a matter of reviewing the loan, and ② issuing a financial institution to believe that the victim can pay the borrowed money to the bond company.