The defendant's appeal is dismissed.

1. Summary of the grounds for appeal (misunderstanding of facts or misapprehension of legal principles and improper sentencing)

A. At the time of misunderstanding the facts or misunderstanding the legal principles, the Defendant had a comprehensive authority as the head of the mother business of C, and the preparation of the instant confirmation was not against the intent of the said company in terms of the business interests of C.

Therefore, the act of preparing and delivering the above written confirmation by the defendant does not constitute the crime of forging or accompanying private documents within the legitimate scope of authority.

Nevertheless, the judgment of the court of first instance, which convicted the defendant, contains an error of misunderstanding facts or misunderstanding the legal principles as to the aiding and abetting of private documents.

B. The punishment sentenced by the first instance court (the penalty amounting to 5,000,000) is too unreasonable.

2. Determination

A. In full view of the facts and circumstances acknowledged by the evidence duly adopted and examined by the first instance court on the assertion of mistake of facts or misapprehension of the legal doctrine, the Defendant convicted the Defendant on the ground that the preparation of a document, such as the Defendant’s charges, in light of the method of storage of corporate seal imprint, the purport of delegation, the intention of the mandator, transaction practices, etc., is a forged act deviating from the delegated authority.

In comparison with the evidence of the first instance judgment, the authority delegated by the Defendant as the head of the parent business division of C is difficult to conclude that the Defendant’s business authority is included within the scope of his/her authority to jointly and severally compensate for damages arising from non-performance of the contract as stated in the instant confirmation, as well as the joint and several liability for damages arising from non-performance of the contract, as stated in the instant confirmation. ② A Co., Ltd. established at will by the Defendant is a small-scale business that has not been established. The Defendant is the existing credit or trust of C Co., Ltd. for the purpose of inter-party transactions, such as Co., Ltd.