The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor of the gist of the grounds for appeal, although the court below acquitted the defendant of the facts charged in this case by testimony that "C had ordered its subordinate employees to give orders after return of money" (hereinafter "the testimony in this case"), although it was known that the defendant was aware of the fact that C made a temporary loan of KRW 40 million out of KRW 80,000,000,000,000 was made, the court below acquitted him of the facts charged in this case. The judgment of the court below is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

2. The lower court acquitted the Defendant of the facts charged in the instant case on the grounds that the evidence alone presented by the prosecutor was insufficient to recognize the fact that the Defendant had an intentional perjury, based on its stated reasoning.

According to the evidence duly admitted and examined by the court below, it is recognized that E has testified to the effect that “C returned KRW 40,000,000,000 to its subordinate employees after preparing internal resolution documents and disbursement resolution with respect to temporary appropriation of funds to C, and then remitted additional loans to C, and that “C returned KRW 40,000,000 to its subordinate employees after returning KRW 40,000,000 to the Ulsan YMCA” in the third protocol of the case, such as occupational embezzlement, etc.

However, whether a witness's testimony constitutes a false statement contrary to memory or not shall be judged by understanding the whole of the testimony during the relevant examination procedure as a whole, rather than by the simple Section of the witness's testimony. Where the meaning of the testimony in question is unclear or different in itself, the ordinary meaning and usage of language, the context before and after the testimony in question was made, the purpose of the examination, the circumstances during which the testimony was made, etc. shall be considered as a whole.