2. As the judgment of the court below properly decided, the crime of this case is very poor when considering the fact that the crime of this case is committed by taking advantage of the loan system executed to support the whole rent fund of ordinary people under the guarantee of the Korea Housing Finance Corporation, and the damage caused thereby is ultimately attributable to the national tax.

Although the Defendant paid the principal amount of KRW 2 million by December 201, the Defendant did not take measures to recover additional damage even after a considerable period has elapsed since the instant crime occurred.

In addition to this point, comprehensively taking account of the circumstances that led to the instant crime, the circumstances after the instant crime, the Defendant’s age, character and conduct, and environment, etc., as indicated in the records and arguments of the instant case, the sentence imposed by the lower court is too unreasonable.

3. In conclusion, the defendant's appeal of this case is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.