2. The judgment of the defendant recognized all of the crimes of this case and reflects them, and there are favorable circumstances such as that the defendant has no criminal records of the same kind and of the suspension of qualification or higher punishment.

However, the crime of fraud of this case was committed without any intent or ability to pay a large amount of money for the distribution of services in the former part, such as that the defendant bears a large amount of obligation, but was provided with a service of 20 million won from the victim E. A promissory note discount was provided without any intent or ability to pay a promissory note. The victim H received KRW 119 million from the victim H as the operating fund of the DNA set, and obtained KRW 5 million from the victim O who is a DNA employee, respectively, and the amount of damage was 201,750,000 won in total. According to the crime of embezzlement of this case, the defendant was found to have arbitrarily disposed of it from the victim's 140,000,000 won, and the defendant did not receive a lease contract with the victim's 140,000,000 won, and the amount of damage was 400,000,000 won in total due to the above crime of this case, and the sentencing guidelines of this case was not applied to the victim's.