The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 2,000,000.

The above fine shall not be paid by the defendant.

1. According to the summary of the grounds for appeal (misunderstanding of legal principles) and the evidence duly admitted and investigated by the court below, the court below found the defendant guilty of each charges, but there is an error of misconception of facts or misunderstanding of legal principles in the judgment of the court below.

2. Judgment of the court below of first instance

A. On August 23, 2017, the Defendant was present at the court of Seoul Southern District Court No. 308, the Seoul Southern District Court No. 308, which was located in Yangcheon-gu, Seoul, Seoul, as a witness of the embezzlement case against the complainant (J) No. 2017Kadan1911, and took an oath.

On 2015, the Defendant testified to the Defendant (J) that “I will not answer the defense counsel’s question that there is no proof of the contents of the defect based on the tax accountant’s settlement report.” (hereinafter “first testimony”).

However, on December 28, 2015, the Defendant sent the e-mail the e-mail stating that “the standard for liquidation was defective based on the tax accountant’s settlement report in 2015.”