The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (the factual error) is the fact that DNA acquired 8.5 million won from the defendant, and therefore, the defendant is not aware of D, but directly prepares the factual confirmation and a statement of payment under the name of HH project team operated by D, and therefore, the defendant does not forge the above document.

2. The Defendant also asserted the same purport in the lower court, and the lower court found the Defendant guilty of all the charges of this case on the grounds that the Defendant reported the fact that there is no conviction in the truth-finding, and forged and falsified the said document.

In a thorough examination of the judgment of the court below in light of the evidence records, the above judgment of the court below is justified, and there is no error of law by mistake of facts as alleged by the defendant.

Therefore, the defendant's above assertion is without merit.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since the defendant's appeal is without merit.