The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, the above punishment shall be imposed for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. In order to borrow KRW 350 million from D on April 16, 2012, the Defendant: (a) delegated his/her duties to E; (b) delivered the power of attorney (as for the mandatary: E); (c) certificate of personal seal impression; (d) copy of driver’s license; (c) receipt; (d) written confirmation (in a state where the name and resident registration number of the Defendant were omitted); (c) contract for purchase and sale; and (d) contract for establishment of collateral security; and (e) issued a written confirmation, power of attorney, and certificate of personal seal to C on April 17, 2012.

Nevertheless, the complaint of this case is not false since C arbitrarily affixed a written confirmation, and even a joint business contract that does not have been delegated by the Defendant, is included in the signature of the notarized commission document, and each of the above documents is forged.

In addition, unlike the defendant's ordinary habits, the defendant's name stated in the promissory note and the power of attorney is not written in writing and thus, the defendant's name was not properly notified of the fact about the notarial act of promissory note, etc. is suspected to have forged the above documents and thus, the defendant's complaint of this case was caused by forgery of the above documents. Thus, there is no awareness that the defendant is false fact,

B. The sentence of the lower court that is unfair in sentencing (eight months of imprisonment) is too unreasonable.

2. Judgment on the grounds for appeal

A. As to the assertion of misunderstanding of the facts or legal principles, the criminal intent in the crime of false accusation is not necessarily a conclusive intention, even if it is not a conclusive intention, so the crime of false accusation is established by reporting the fact that the reporting person is true, and the fact of reporting is false, and the purpose of the accusation is not to punish the other party, but to change the trial expenses.

On the other hand, there is no intention to commit the crime of false accusation (Supreme Court Decision 2009Do774 Decided March 12, 2009, Supreme Court Decision 2007Do1423 Decided April 26, 2007).