The prosecutor's appeal is dismissed.

1. According to the summary of the Reasons for Appeal F and H’s statement, even if the Defendant received money from the victim F as the down payment, it can be recognized that the Defendant did not have the intent or ability to use the money in connection with the manufacturing of machinery, the lower court acquitted the Defendant of the facts charged in this case. In so doing, the lower court erred by misapprehending the facts and adversely affecting the conclusion

2. Determination

A. A. Around September 2, 2011, the summary of the facts charged in the instant case concluded a contract with the victim F who operates the Defendant Company D (hereinafter “D”) at the office operated by the Defendant (hereinafter “E”), Co., Ltd., Ltd. (hereinafter “E”), under which the Defendant entered into the instant supply contract (hereinafter “instant supply contract”), to supply the products called “COMMA COAING MINCE” (hereinafter “instant machinery”), and said, “D is unable to manufacture the instant machinery, and it is said that “D will produce and supply the instant machinery to NAM (hereinafter “SM”) as it does not have the ability to manufacture the instant machinery, thereby making it possible for the victim to produce and supply it.”

However, in fact, the defendant concluded the supply contract of this case and received down payment from the victim because it is difficult to normally pay the company's debt and employee benefits to the extent that it is difficult to manage the company at the time, and there was no intention or ability to supply the machinery of this case.

Ultimately, on October 20, 201, the Defendant, by deceiving the victim as above, obtained KRW 174 million from the victim as the contract deposit for the manufacture of the instant machinery from the victim and acquired it by means of DNA corporate bank account (Account Number: G).

B. In light of the following circumstances, the lower court determined that it was insufficient to view that the Defendant had a criminal intent to receive down payment while concluding the instant supply contract, and thereby acquitted the Defendant.

(1)