Defendant

The appeal is dismissed.

1. The summary of the grounds for appeal (fact-finding) is limited to the lending of the account in the name of the defendant to borrow money from E upon the request of E, and there is no false statement to the victim D or borrowed KRW 20 million from the victim.

2. Determination

A. The lower court determined as follows: (a) the Defendant appears to have been engaged in the business of importing agricultural products in North Korea for the same business with E around March 2006; (b) the Defendant prepared a loan certificate recognizing that the Defendant borrowed KRW 20 million from the victim who urged repayment of his/her debts around June 2007; (c) he/she donated or provided meals and fluoral mushrooms; (d) he/she was in the victim’s appearance; (e) he/she was in the victim’s appearance; (e) he/she was transferred money under the victim’s name on March 14, 2006 under the victim’s JJ; and (e) the Defendant continued to be a victim who had terminated the Defendant’s installment savings in the name of the victim’s mother; and (e) the Defendant was guilty of having been charged with the Defendant’s investment KRW 20 million in the process of borrowing money under the victim’s name, including the victim’s credibility and fluoral money.

B. In addition to the circumstances discussed by the lower court, the lower court and the lower court’s duly admitted and investigated evidence are as follows.