2. The judgment does not have favorable circumstances, such as that the defendant agreed with the victim H in the trial and had no record of punishment of imprisonment without prison labor or any heavier punishment.

However, while the defendant was operating the steel-line manufacturing business, he testified that the victims who maintained long-term trading relationship due to the decline in sales caused by the construction competition and the decline in the unit price of steel. However, considering the evidence and the result of the examination duly adopted and examined by the court below, the defendant could be suspected of having committed a crime that intentionally committed from the beginning in light of the fact that the defendant purchased a large scale quantity on credit until April 2013, and the fact that the factory operation was suspended and the potential situation was discovered, the total amount of damage was 218,172,480 won [180,321,920 won: H. 20,280, 17,570 won: 17,570 won] or 20,000 won (the court below's decision did not seem to have been made in consideration of the circumstances such as the defendant's motive and behavior that had already been completed in the judgment of the court below, and it did not appear that there were any significant changes in circumstances such as the case.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since the defendant's appeal is without merit. It is so decided as per Disposition.