2. The judgment is based on the following circumstances: (a) the Defendant recognized his mistake and against himself; (b) the primary offender is favorable for him; (c) the amount of damage caused by the instant fraud is larger than KRW 80 million; and (d) the modification of the statement of general loan principle in the name of the same fire department and its nature is not good; (d) the damage to the victim has not been recovered; and (e) the victim is humping the penalty against the Defendant.

In full view of all the above sentencing factors, considering the Defendant’s age, sex, career, family relation, economic situation, background and motive leading up to the commission of the crime, circumstances after the commission of the crime, and other factors pertaining to the sentencing indicated in the records and arguments on the change of circumstances, the judgment of the court below’s punishment is deemed appropriate and there is no change of circumstances to be considered in the trial, and thus the Defendant and the Prosecutor’s assertion is without merit.

3. As such, the appeal by the defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.