A defendant shall be punished by imprisonment for two years.

However, the above punishment shall be imposed for three years from the date this judgment becomes final and conclusive.

A. Defendant (1) In relation to the facts constituting a crime in the judgment of the court below (A) misunderstanding of facts as stated in paragraph (3) of the facts constituting a crime in the judgment of the court below, the Defendant did not deceiving the victim as stated in paragraph (2) of the facts constituting a crime in the judgment of the court below. However, if the victim repays money as stated in paragraph (2) of the facts constituting a crime in the judgment of the court below to Qua operator (AC), he would again lend KRW 100 million within a few days. Accordingly, the Defendant repaid Q operator on behalf of the victim on June 1, 209

9. Since the victim received KRW 100 million from the victim, it is not a new loan of money as claimed by the victim.

(B) As to the facts constituting the crime in the judgment below, the Defendant did not deceiving the victim as stated in paragraph (5) of the facts constituting the crime in the judgment of the court below, and the Defendant did not have the intent to acquire money, since the Defendant borrowed KRW 100 million from the victim as the result of borrowing money from the victim under the name of the successful bid balance on the land adjacent to the water king reservoir.

(C) In relation to the criminal facts 6 of the judgment below, the defendant did not deceiving the victim as stated in paragraph (6) of the criminal facts in the judgment below, and since he borrowed from the F Co., Ltd. as the acquisition fund and repaid the amount of KRW 12.5 million up to October 22, 2009, he did not have the intention of defraudation.

(D) In addition, in relation to the criminal facts stated in the judgment of the court below, the defendant did not have the criminal intent to defraud the defendant since he did not have any criminal intent, since he did not have any criminal intent to commit the crime as stated in the judgment of the court below, he did not have any criminal intent to acquire the defendant, since he did not perform the

(E) Nevertheless, the court below found all of the facts charged in this case guilty, and there is an error of law by misunderstanding facts and affecting the conclusion of the judgment.

(2) The sentence imposed by the lower court on the Defendant (two years of imprisonment) is too excessive.