The judgment of the court below is reversed.

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

1. Summary of grounds for appeal;

A. Error 1) As to the alteration of a private document and the uttering of a falsified document, there was a fact that the Defendant received each of the instant receipts of the issuance of C from C, and then made a mistake in the part of the receiver. However, on a different premise, the judgment of the court below that found the Defendant guilty of this part of the facts charged is erroneous in the misunderstanding of facts. 2) As to the embezzlement, it was true that the Defendant deposited only KRW 60 million out of KRW 80 million received from C to G, but this is based on G’s instruction, and thus, the judgment of the court below that found the Defendant guilty of this part of the facts charged is erroneous in the misunderstanding of facts.

B. The lower court’s sentence of unreasonable sentencing (the fine of KRW 3,00,000 and the imprisonment of KRW 6 months, the suspension of execution of two years, the community service hours of 80 hours) is too unreasonable.

2. Summary of the facts charged in this case and the judgment of the court below

A. The summary of the facts charged is the Defendant who was sentenced on November 19, 201 to ten months of imprisonment with prison labor and two years of suspended execution on March 25, 201 at the Sungnam Branch of Suwon District Court for fraud, etc.

1) On September 11, 2012, the Defendant: (a) filed an application for a payment order of KRW 25 million with the Defendant with the Sungnam branch of the Suwon District Court for a payment order; (b) around November 2008, C had a KRW 15 million receipt and a KRW 5 million receipt separately from the above KRW 25 million receipt from the Defendant; (c) in order to avoid the payment of the above amount of the claim, the Defendant had the intention to submit them to the court by altering the receipt in order to avoid the payment of the said amount of the claim. In and near Sungnam branch of the Sungnam branch of the Republic of Korea on October 2012, the Defendant, without authority, prepared by C without the authority to exercise the right to exercise the said amount, with a KRW 15 million receipt and a KRW 5 million receipt (hereinafter “each of the instant receipts”).

Note 1: “A or D” was written in the column of the 15 million won receipt even though each column was the blank, and “A or D” was written in the lower column of the 5 million won receipt.