The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. The decision of the court below on the gist of the reasons for appeal (one year of imprisonment) is too unreasonable.

2. Ex officio determination

A. Prior to the judgment on the grounds for appeal by the Defendant, we examine ex officio as to the preparation of false valuable securities among the facts charged in the instant case and the exercise of false valuable securities.

(1) On November 14, 2007, the Defendant prepared a false bill of exchange corresponding to the investment amount, using the fact that the F, who invested in money, demanded the collection of the investment amount, was registered as the representative director of the said company, to prepare a false bill of exchange corresponding to the investment amount with the intention of making the F, with the intention of making the F, know about the date of repayment of the investment amount and delaying the date of collection of the investment amount, as follows, with D’s loss from around August 14, 2007, which had been operated by the Defendant, (hereinafter “D”) closed its business as of August 31, 201, and was unable to issue a promissory note under the name of the said company.

1) On September 12, 2013, the Defendant indicated the name cards in the promissory note form as “20,000,000 won”, “date of issuance”, “ September 12, 2013,” and “ September 23, 2013,” and affixed a seal impression on the issuer column as “business operator number I and Seoul Jung-gu J building 21-41 Dispute D A”, and affixed a seal to the above company’s representative director who was in possession of it later.

2) Defendant 1 stated in the promissory note form “95,140,000 won”, issuance date “ September 12, 2013,” and “ September 23, 2013,” in the issuer column as “business operator number I and Seoul Jung-gu J. J. 21-41,” with the purpose of exercising the recovery of investment funds at the beginning, at the same time and at the same place as above, notwithstanding such reasons as the discontinuance of business.”