1. Examining the reasoning of the lower judgment as to the Defendant’s grounds of appeal in light of the evidence admitted by the lower court, the lower court, on the grounds as indicated in its reasoning, did not err by misapprehending the logical and empirical rules, as otherwise alleged in the ground of appeal, by exceeding the bounds of the principle of free evaluation of evidence against each of the following: (a) the Defendant’s fraud listed in the [Attachment] Table 121, 122, 135, 139, 144, 161, 170 through 173, and 181; (b) the number of insurance proceeds in the attached Table 2, 96, 112, 2, 115, 129, 135, 147, 148, and 154 as to the facts charged in the instant case against the Defendant; and (c) the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules.

In addition, pursuant to Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for more than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed on the defendant, the argument that the amount of punishment is unreasonable

2. Examining the reasoning of the judgment of the court below in light of the records as to the prosecutor's grounds of appeal, the court below reversed the judgment of the court of first instance and acquitted the defendant on the following grounds: (a) each fraud listed in 100, 131, 138, 150, 163, 165, and 183 of the annexed list of crimes among the facts charged in the instant case against the defendant; (b) one column of the number of insurance proceeds in 7, 108, and 112 of the annexed list 2, 114, 123, 129, 138, and 141 of the annexed list of crimes; and (c) two hundred and twenty thousand won of the total amount of insurance proceeds in 114, 123, and 129 of the previous list of crimes; and (d) one fraud prevention listed in 34, 99, 116, 129, and 130 of the annexed list of crimes.