Part concerning Defendant A and B shall be reversed, respectively.

Defendant

A, Defendant B, who was sentenced to imprisonment of one year and two months.

A. Each punishment sentenced by the lower court (the first instance judgment: imprisonment of 1 year and 2 months, and imprisonment of 3 months) is too unreasonable.

B. Defendant B’s penalty (fine 7,000,000) sentenced by the lower court is too unreasonable.

C. Defendant C1 was aware of the fact that Defendant C’s financial statements in the process of concluding the instant sales contract were false because Defendant C had the intent to allow the construction of the housing complex to purchase the instant real estate, and Defendant C had the intent to guarantee the remainder payment obligation of Defendant A to comply with the construction contract, and there was no deception from the victim. In addition, the victim’s omission, who entered into the instant sales contract on behalf of the victim and the victim, knew that the victim had no financial capability to pay the purchase price to Defendant A at the time of the instant sales contract, and that Defendant C’s financial statements were false because the certified public accountants in the process of entering into the instant sales contract in favor of and with the Defendant C were in possession of the lease deposit amount of KRW 40 million, and there was no seal on the victim’s lease contract and the deposit money was written in KRW 200,000,000,000, and the victim could not be deemed as deceiving Defendant C from the Defendant, and the victim was aware of the fact that the Defendant’s 20-year suspended sentence was concluded.

B. Prosecutor 1) The above sentence imposed by the court below on Defendant B is too unfilled and unfair. 2) Defendant DO and T are within the building and land in which Defendant D was a company in the court of original instance.