The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor, around April 4, 2016, the Defendant did not have any knowledge that he would sell Pyeongtaek-si C Forest, etc. (hereinafter “instant real estate”). On the same day between B and B, the Defendant would pay KRW 870 million to the Defendant when he is paid land purchase price of KRW 670 million from D; if the Defendant would receive KRW 50 million with advance payment of the construction cost, the Defendant would pay KRW 50 million to the Defendant, and at the same time terminate documents related to the lien; the Defendant would receive KRW 50 million with advance payment of the construction cost, and the Defendant would again lend KRW 50 million to B with an advance payment of the construction cost of KRW 50 million and promise to lend KRW 50 million to B (hereinafter “instant implementation agreement”). However, the Defendant could not be found to be a witness of the instant case after attending the said case’s implementation agreement against the original district court and making a false statement contrary to the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter “Fraud”).

Nevertheless, the lower court erred by misapprehending the facts and acquitted the Defendant of the facts charged.

2. The circumstances acknowledged by the court below based on the evidence duly adopted and investigated by the court below, i.e., the following circumstances acknowledged by the evidence, i.e., Paragraph (4) of the special terms of the sales contract concerning the instant real estate between B and D, stating that “the instant real estate shall be subject to provisional attachment, pledge, mortgage, voluntary decision on commencement of auction, or articles with lien, and shall be prepared and submitted to a certified judicial scrivener at the same time as the contract, and shall be submitted to the court.” As such, “written delegation of superficies and written waiver of superficies,” which provides that “B shall transfer all the rights to the Defendant with respect to the construction of the instant real estate and superficies to the Defendant.”