A. (1) As to the violation of the Community Credit Cooperatives Act (H and E-related parts), and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation with H, etc.), the Defendant knew that each of the loan holders of this case was the actual debtor and did not know that E and H were the actual debtor.

(2) In addition, the Defendant believed that the appraisal report on each of the instant loans provided as security was made lawfully, and the appraisal report was forged.

The appraisal value did not know that the appraisal value was written additionally, and the loan of this case was implemented in compliance with the relevant business regulations, such as going through a resolution of the G Saemaul Treasury Loan Deliberation Committee.

B) With respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (water, etc.), the golf loans and brailleers, which the Defendant received from H, are the names of gifts based on pro-friendly relations and are not the interest on loans received from AG, not the consideration for the execution of each of the instant loans. 2) The lower court’s sentence of unfair sentencing (one year of imprisonment, a fine of 40,000,000, confiscation, and additional collection) is too unreasonable.

B. Prosecutor 1) In light of the fact that there is no credibility in the Defendant’s legal statement denying this part of the crime regarding the receipt of KRW 100 million among the acquitted portion of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes) and the misapprehension of the legal principles, and that the Defendant’s payment of KRW 100 million from H is not itself but money in H’s account, and that there is no money that the Defendant received from the accomplice except the above KRW 100 million, the above