The prosecutor's appeal is dismissed.

1. Although the summary of the grounds for appeal G and H’s statements are sufficiently reliable, the court below rejected them without reasonable grounds and acquitted the Defendant on the facts charged in this case. The court below erred by misapprehending the facts, thereby affecting the conclusion.

2. In addition to the circumstances acknowledged by the court below, in full view of the following circumstances, which can be additionally recognized by the evidence duly adopted and investigated by the court below, the court below was just in finding the defendant not guilty of the facts charged in this case on the ground that it is difficult to deem that the defendant's testimony was a false statement contrary to memory to the extent that there is no reasonable doubt, and there is no error of mistake of facts as alleged by the prosecutor.

Since G appears to have been fully repaid on or before October 8, 2009, KRW 300 million out of the F’s debt 800 million to D, which is jointly and severally guaranteed by G, it appears that there was no reason for G to prepare a promissory note in relation to the above joint and several liability amount, which is KRW 360 million, to D on October 8, 2009. Likewise, even if it is viewed otherwise, G’s statement that the said promissory note was prepared on the day on which G pays its debt amounting to KRW 200 million out of the above joint and several liability amount, is difficult to believe that G has paid its debt amounting to KRW 300 million on the day it pays its debt amounting to KRW 300,00,000. It is also difficult to understand that G did not withdraw the authentic deed of a promissory note even after it has fully repaid its debt amount and did not respond to it until it

Therefore, G’s statement on the preparation process of the said promissory note Notarial Deed and the scope of debt burden on D is difficult to recognize its credibility.

B. The parties who had been investigated by the prosecution on November 20, 2012, including the Defendant, G, H, and F, have completed the investigation into G, etc. and received their signatures and seals on the protocol.