The judgment of the court below is reversed.

Defendants shall be punished by each fine of KRW 2,000,000.

The above fine is imposed against the Defendants.

1. The summary of the grounds for appeal, and the fact that the Defendants entered into a new interest agreement with the aim of seeking a large amount of dividend in the course of compulsory sale by official auction, which was not an interest agreement at the time of the initial monetary transaction. In light of the fact that the Defendants, with respect to interest portion, deceiving the court through the application for dividend payment based on false claims and damaged other dividend creditors, the judgment of the court below which acquitted the Defendants, is erroneous in the misapprehension of legal principles or in the misapprehension of legal principles

2. Determination

A. The following facts are acknowledged according to the evidence duly admitted and examined by the court below.

1) As the relationship with Defendant A, Defendant A lent KRW 10 million to Defendant A as the head of a national bank with L on August 18, 2010, KRW 3 million on February 18, 2011, and KRW 2 million on February 22, 2011. At the time, Defendant B did not prepare a certificate of borrowing, and Defendant B did not have any contract for maturity or interest. (ii) on August 3, 2011, Defendant A acquired N’s claim 11,920,140 won from N to Defendant A, and on March 19, 2013, Defendant A filed an application for compulsory auction of the instant real estate by subrogation of the heir’s share in the instant case, Defendant A’s compulsory auction of title 1,1004 (hereinafter “instant real estate”).

3) On May 15, 2013, Defendant A borrowed KRW 0,000,000,000,000,000,000 won, from August 2010 to May 2013, 200,000,000 won, the principal of which was paid, around February 201, 201, from February 201 to May 28, 2013, and paid KRW 0,000,000,000,000 in total,000,000,000 won, from May 25, 2013.

“Written confirmations of borrowing” have been drawn up on the same day.