The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 3,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Since misunderstanding of facts H received a receipt from the Defendant and made a receipt to the Defendant, the Defendant prepared a receipt within the scope of his/her authority.

B. The lower court’s sentence of unreasonable sentencing (fine 10 million won) is too unreasonable.

2. Determination

A. In full view of the following circumstances recognized by the lower court’s duly admitted and investigated evidence, the lower court’s judgment that found the Defendant guilty of all the charges of this case on the ground that the Defendant prepared each of the receipts of this case against the victim’s will is justifiable, and it did not err by misapprehending the facts and adversely affecting the conclusion of the judgment.

① In the relevant civil procedure, in light of the fact that the Defendant’s signature entered in the H’s credit account book as a result of written appraisal shows the Defendant’s opinion that most of the receipts of this case appears to have been written, and that the Defendant did not submit any objective data to recognize that the Defendant actually deposited to the victim, and that as a result, it became final and conclusive as the Defendant’s loss in the relevant civil procedure, E was not paid most of the price of the goods as indicated in the respective receipts of this case, and in such circumstances, E or H’s preparation of a receipt for the price of the goods that were not paid does not appear to have been permitted

(2) When the defendant has paid the price, H has a fact that H has directly prepared a receipt for that part.

(1) In light of the fact that H directly prepared a receipt, if the Defendant paid the amount, H appears to have not been able to make a receipt for the Defendant. In light of the fact that there was an investigation record No. 35, receipt No. 2 to 8, 10, 11).