The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

A. When the fact-misunderstanding of facts and misapprehension of legal principles, and the fact that the document on the exercise of an official document altered or altered is "Completion" with the approval of the final approving authority, regardless of the reasons, it cannot be changed by a person other than the title holder who is not the title holder who prepared the document. Therefore, it is deemed that the defendant changed the contents of the review report of this case, which was completed with the final approval of the head of the headquarters K and submitted to the Inspector, and that the defendant submitted it to the Inspector constitutes the exercise of an official document altered or altered when a person other than the title holder who prepared the completed

In addition, the part of the defendant's change of the contents is completely different from the contents of the review report previously submitted, and it cannot be inferred without permission that K has accepted the final approval. In light of the circumstances where the defendant was at risk of causing a problem of requesting the auditor to submit relevant data, the defendant's alteration and exercise of the crime of this case may be recognized. However, the judgment of the court below which acquitted the defendant of this part of the facts charged is erroneous by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment.

B. Even if the judgment of the court below is maintained in light of the nature of the crime of this case and the circumstances leading to the damage of documents by the defendant, the sentence of the court below (the suspended sentence of five million won or more) is too uneasible and unreasonable.

2. Determination of the Prosecutor’s misunderstanding of the facts and misapprehension of the legal doctrine

A. The judgment of the court below is that the Defendant received K’s consent by making an oral report to the effect that it is possible to participate in the contract after reviewing the order from the investigative agency to the court to examine whether K, who is the head of the waterworks business, can participate in the franchise collection contract.