The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 1,500,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal (misunderstanding of facts and misapprehension of legal principles)

A. Even if E does not request a certificate of borrowing, etc., but the Defendant first lent money and prepared a certificate of borrowing, etc., as long as E received a certificate of borrowing, etc. from the Defendant on the premise that E did not intend to lend money to the Defendant, it is inevitable to view E as deceiving and defraud the Defendant.

(b) contain some content contrary to objective statements;

Even if it is independent, it is not a crime of false accusation unless it is subject to criminal punishment, etc.

As long as E's act constitutes deceitation of a loan certificate, the defendant filed a criminal complaint by stating the circumstance differently from the fact.

Even if there is no accusation, it cannot be established.

C. Nevertheless, the lower court erred by misapprehending the facts charged or by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

2. Determination

A. The criminal facts against which the defendant filed a complaint against E can be divided into the following parts: first, the part which he/she received a loan certificate and a written statement of performance by deceiving the defendant to borrow money from another person, and second, the part which he/she received 49 copies of U.S. Slurvia, which he/she acquired by deceiving E to exchange.

B. First of all, the following circumstances acknowledged by the evidence duly adopted and examined by the court below regarding the loan certificate and the statement of performance: (i) E did not have any thought to lend money from the beginning; (ii) received the loan certificate and the statement of performance to the effect that it would lend money from another person who received a request from the defendant for delivery; and (iii) E submitted the loan certificate and the statement of performance to the effect that it was used to lend money from the other person; and (iv) as evidence of its civil procedure (Scheon District Court Gangnam Branch Branch 2014Gohap799).