All appeals filed by the prosecutor against the Defendants are dismissed.

1. The summary of the grounds for appeal (the factual errors and misapprehension of the legal principles) and D/F, the complainant of the appeal, knew that Defendant A opened a new deposit account in his/her name. The Act on Real Name Financial Transactions and Guarantee of Secrecy strictly limits the establishment of a deposit account in another’s name and its executive officers and employees violating this Act, even though Defendant B was subject to the disposition of a fine for negligence, it is difficult to expect that Defendant B, an employee of the financial institution, would manage the compensation by creating a new account in his/her name D/F at risk of risk of the disposition of the fine for negligence. If Defendant B was not an employee of the financial institution, even if Defendant B had an identification card, it is impossible to arbitrarily open a deposit account in his/her name D/F’s name. In full view of the circumstances, even if Defendant B was not an employee of the financial institution, it is difficult to view that Defendant A’s ownership includes the authority to conduct litigation related to the K Sports Site 2,810 square meters (hereinafter “instant land”).

2. Determination

A. A. Around July 14, 2011, the summary of the facts charged of the instant case (1) in collusion with the Defendants to forge private document forgery at a new bank distribution point located in Seocho-gu Seoul, Seocho-gu, Seoul, 813, without authority, ① enter “D” and “E” in the name column of the bank transaction application form, and affix the seal thereto; ② enter “F” and “G” in the name column of the bank transaction application form, affix the seal thereto; ② enter “F” and “F” in the name column of the bank transaction application form; affix the seal thereto; and forged a copy of the D bank transaction application under the name of D and F, a private document pertaining to rights and obligations.

(2) The Defendants in collusion and at the same time and time as in paragraph (1) may be aware of the forgery.