The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. Summary of grounds for appeal;

A. In the instant case, the Defendant had H make a false report to an investigative agency with a view to delaying the maturity of a promissory note, and there was no purpose to have M subject M subject to criminal punishment.

2) On July 15, 2010, among the 2018 Highest 1591 cases, the Defendant did not bear the obligation to P, and the Defendant did not have taken over the claim equivalent to KRW 100 million against P from the victimO.

B. The sentence of the lower court’s unfair sentencing (one year of imprisonment) is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the defendant ex officio, according to the records, the defendant was sentenced to imprisonment with prison labor for two years and six months at the Seoul Central District Court on November 24, 2017 due to a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), and it can be recognized that the judgment became final and conclusive on July 13, 2018. Since each crime of the judgment of the court below against the defendant and the above violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), etc. of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), which became final and conclusive after Article 37

In this regard, the judgment of the court below cannot be maintained as it is.

However, the defendant's assertion of mistake and misunderstanding of legal principles is still subject to the judgment of this court despite the above reasons for reversal of authority.

3. Determination on the Defendant’s misunderstanding of facts and misapprehension of legal principles

A. The crime of false accusation among the 2017 Highest 8902 cases is established when another person reports false facts to a public office or a public official for the purpose of having a criminal or disciplinary punishment imposed upon him/her, and the purpose of having a criminal or disciplinary punishment imposed upon him/her in a false report is that another person files a false report.