The defendant's appeal is dismissed.

1. The summary of the grounds for appeal was written and sent by anyone who was stored on the computer of the principal accounting staff, stating that the Defendant could receive from the accounting staff around March 4, 2008, when he/she held office as the representative director.

Therefore, the defendant does not prepare and use a document with the qualification of representative director as D Co., Ltd. (hereinafter “D”).

2. In light of the following facts and circumstances acknowledged by the evidence duly adopted and examined by the court below, it is recognized that the document of the title "(hereinafter "the document of this case") stating "the matters requiring settlement of accounts receivable and confirmation of shares for the supply price, the outstanding amount of 445,936,870 won," and the document(hereinafter "the document of this case") around June 9, 2008, after the defendant resigned from the office of representative director under D's name based on the same motive as the defendant properly explained by the court below, and the document(hereinafter "the document of this case") was signed at the bottom, and then sent to E's association.

A. The content of the document of this case emphasizes that the defendant must pay the outstanding amount under the following circumstances: (a) the D representative director, who is the claimant for tax invoice, has to collect the outstanding amount of the E farming association corporation directly; (b) the person who has not been involved in D demands reimbursement of the outstanding amount; and (c) the defendant must not be paid the outstanding amount under the condition that the payment of the loan principal and arrears was made for the frighting income due to the outstanding amount of the E farming association corporation; and (d) the bank and the guarantee insurance company has not yet become aware of the outstanding amount; and (e) the outstanding amount has to be received and resolved even the outstanding amount under the demand for payment due to the outstanding amount of the debt guaranteed by the representative director for the period registered as the representative director at the time, and (e) at that time the other transaction party received the outstanding amount