A defendant shall be punished by imprisonment for two years.

2. The lower court, in light of the favorable circumstances, such as the fact that the Defendant’s mistake is against each other, and that part of the victims of each fraud appears to have recovered part of the amount of damage through civil execution, etc., the total amount of fraud is a large amount, the victims and the victims have failed to agree smoothly, and even before, taking into account the fact that the past records of punishment for the same kind of crime have been several times, the lower court, which was sentenced to punishment by taking into account the motive, means and consequence of each of the instant crimes, the circumstances after the crime, the Defendant’s age, sexual behavior, intelligence

In light of the business failure and the defendant's detention in a very difficult situation, and the defendant shows a strong intent to complete the repayment of damage and the payment of taxes and to observe his family by returning to society as soon as possible as possible, and the fact that the defendant does not want the defendant's punishment by agreement with the victim T, the sentencing conditions mentioned above in the trial have been somewhat changed, and the court below's punishment is unreasonable.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit, and the judgment below is ruled again as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence admitted by the court are the same as the corresponding columns of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 347(1) of the Criminal Act (the point of fraud), Article 10(1)1 of the Punishment of Tax Evaders Act (the case where a tax invoice is entered and issued in a false manner), Article 10(3)1 of the Punishment of Tax Evaders Act (the case where a tax invoice is issued without supplying goods or services), and Article 10(1) of the Punishment of Tax Evaders Act.