A. Each sentence (Defendant A, C: Imprisonment with prison labor for one year and two months, and Defendant B: imprisonment with prison labor for ten months) that the court below sentenced the Defendants to the Defendants is unreasonable.

B. The lower court’s each sentence sentenced to the Defendants is deemed to be too uneasy and unreasonable.

2. up to the first instance trial, Defendant A and C have no record of criminal punishment heavier than a fine, and Defendant B’s crime of this case committed the crime of this case committed in the first instance trial, and each of the crimes of this case committed in each of the following cases: (a) confession of each of the crimes of this case and his mistake is divided in depth; (b) the victimJ appears to have recovered in full the damaged amount; (c) Defendant A deposited KRW 200 million in the original trial for the victim J; (d) agreed to pay the victim J in addition to five million won in the first instance trial; and (e) Defendant A has no record of criminal punishment heavier than a fine; and (c) Defendant B’s crime of this case committed the crime of this case and the crime of forgery of official documents for which judgment became final and conclusive; and (e) the crime of this case committed by Defendant C has a relation of concurrent crimes under Article 37 of the Criminal Act with the crime of forgery of official documents for which judgment becomes final and conclusive; and (e) a sentence should be imposed at the same time in consideration of equity with the case where judgment.

However, the crime of this case is deemed to have been committed by the Defendants in collusion by deceiving the victimJ to obtain 400 million won under the pretext of short-term loans to certify balance, and by deceiving the victim L in collusion with Defendant A, K, etc., and by deceiving them, 300 million won under the pretext of short-term loans to certify balance. In light of the method and content of the crime of this case in planned, systematic and professional manner, and the degree of the Defendants' participation, etc., the crime of this case is considerably poor and serious, and Defendant A deposit 5 million won for the victim J at the court below, and the victimJ was not properly agreed upon by paying additional 5 million won to the victimJ at the court below.