The judgment of the court below is reversed.

The defendant shall be innocent.

1. Around November 9, 2012, the summary of the facts charged, at the public service center of the Incheon District Public Prosecutor’s Office, the Defendant submitted a complaint stating false facts to the effect that “D would lend three copies of promissory notes worth KRW 1.5 million to D, and obtained them by fraud, by failing to repay,” for the purpose of obtaining criminal punishment against D, the Defendant submitted a false complaint stating that “D would lend three copies of promissory notes worth KRW 1.1.5 million to D around December 201, and received them by fraud.”

2. The summary of the grounds for appeal is that the Defendant did not lend a promissory note to D and paid it as the construction cost, so there is no false complaint.

3. Determination

A. According to the evidence duly admitted and examined by the court below, the following facts can be acknowledged.

(1) Around July 2011, M Co., Ltd. operated by the Defendant supplied the household supply among the F new F construction works located in Taesung-gun, Gangwon-do. Around that time, D also supplied sewage for the construction work.

The Defendant and D agreed to receive payment for completion when the executor and the contractor receive a loan as a security for the container, but if the loan is delayed inevitably, the subcontractor shall be responsible for the loan, the construction cost up to the time the loan is extended, and the remainder of the construction cost after completion are sold in cash and the sale price is to be paid as the sale price.

(2) When the Defendant lent money to the representative P of the above Condo executor, but failed to recover it, the Defendant decided to invest funds in the implementation project of the above Condo.

(3) On December 23, 201, the Defendant issued and delivered to D a promissory note with a face value of KRW 25 million in face value, KRW 40 million in face value, two promissory notes with a face value of KRW 40 million in face value, and KRW 50 million in face value on January 12, 2012.

(4) D is a promissory note in subsection (3) by an investigative agency.