A. Of the judgment of the court below of first instance, mistake Q as to the fraud against the victim P was provided as security at the time of borrowing money from the company AP to the extent that the company's operating expenses are insufficient while operating the company jointly with the defendant A.

Therefore, the Defendants did not belong to Q and did not intend to acquire Q, and did not intend to acquire Q.

B. Each punishment of the lower court on Defendant A (Article 1: 5 years of imprisonment and 10 months of imprisonment) and each punishment on Defendant G (Article 1: 1 year of imprisonment and 3 months of imprisonment) on the grounds that the lower court’s unfair sentencing is too unreasonable and unfair.

2. Determination:

A. Ex officio determination 1) ex officio, Defendant A appealed as the court below's judgment 1 and 2. Defendant G appealed as the court below's judgment 1 and 3. Defendant G appealed as the court below's judgment 1 and 3, and this court decided to concurrently deliberate on the above tax appeal cases. Each of the crimes in the judgment of the court below 1 and 2 against Defendant A and the first and the third judgment against Defendant G are concurrent crimes under the former part of Article 37 of the Criminal Act, and a single sentence is determined within the term of punishment aggravated for concurrent crimes under Article 38 (1) of the Criminal Act. In this regard, the court below's judgment cannot be maintained as it is. 2) After the prosecutor was at the court of the first instance, the prosecutor applied for changes in the indictment with respect to Defendant G as stated below in the judgment of the court below 2014Da233 of the court below's decision 2014Da2333 of the Act on the Regulation of Unauthorized Receipt of Criminal Crimes, which was modified by this court.

In this respect, the judgment of the first instance court can no longer be maintained.

3. In addition, on May 19, 201, Defendant A was sentenced to imprisonment of two years and six months at the Seoul Eastern District Court for fraud, etc., and the judgment on May 27, 201 is rendered.