The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor, the court below found the Defendant not guilty on the ground that the Defendant had no intent or ability to supply steel plates at the time of receiving a bill of KRW 100 million from the injured party on November 2, 2015, and on February 16, 2016, it could be recognized that the Defendant had no intent or ability to pay part of the bill discount at the time of borrowing the bill.

2. On the grounds indicated in its reasoning, the lower court, based on the evidence presented by the prosecutor, determined that the Defendant did not have any intent or ability to supply the iron plate at the time of receiving a bill from the injured party as an advance payment on November 2, 2015, and that the Defendant did not have any intent or ability to repay part of the bill discount amount from the injured party on February 16, 2016.

The lower court acquitted all the charges on the ground that it is difficult to conclude.

According to the records, the above judgment of the court below is just, and there is no error of law by mistake of facts as alleged by the prosecutor.

3. The appeal by the prosecutor of the conclusion is without merit and is dismissed in accordance with Article 364(4) of the Criminal Procedure Act.