2. There are extenuating circumstances, such as the fact that the defendant's mistake was committed in the trial, and the fact that the defendant should consider equity in the case of the judgment concurrently with the crime of violation of the Road Traffic Act in which the judgment has become final and conclusive in relation to the crime of this case.

However, the amount of damage caused by the instant crime is not more than KRW 90 million, and it is not deemed that the Defendant agreed with or did not endeavor to repay the damage to the victim until the court of the trial. The Defendant voluntarily prepared a receipt under the name of another person and presented it to the victim for the purpose of deceiving the victim, etc., and the nature of the crime or the method of committing the crime is not good. The lower court appears to have determined the punishment by fully taking into account all such circumstances, and there is no change of circumstances that may change the sentence of the lower court after the pronouncement of the lower judgment, and taking into account all the sentencing conditions indicated in the instant pleadings, such as the Defendant’s age, character and behavior, and home environment, it is not deemed unfair

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