2. The fact that the Defendants recognized the crime of fraud and the mistake is divided, the equity with the case of Defendant A at the same time with the case of fraud that became final and conclusive on April 11, 2013 in the case of Defendant A. In the case of Defendant B, the equity with the case of fraud that is to be judged simultaneously with the case of fraud for which the judgment became final and conclusive on August 2, 2012 should be taken into account. However, the crime of this case was committed by taking advantage of the export credit guarantee system, thereby taking advantage of the export performance into account the fact that the crime of this case was committed by taking advantage of the export credit guarantee system, and the nature of the crime is bad, the damage amount is a large amount of KRW 0 million, the circumstances where the Defendants made efforts to recover damage was not found. In the case of Defendant B, each of the crime of fraud described in Article 2013Hun-Ma7611(1) of the judgment of the court below, the circumstances and circumstances of the crime of this case, the age and circumstances of the crime of this case, etc.

2. In conclusion, the Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, since all of the appeals by the Defendants are without merit. It is so decided as per Disposition.