The defendant's appeal is dismissed.

1. The decision of the court below on the gist of the reasons for appeal is too unreasonable.

2. The fact that a considerable portion of the amount of the judgment obtained by deception was repaid, the defendant experienced managerial difficulties due to the lack of operational funds, and the fact that the defendant committed the crime of this case with intent to normalize the corporation G with the intention to normalize the crime of this case is somewhat considered, there is no history of criminal punishment, the defendant has no history of criminal punishment, and the fact that the defendant both recognized and reflected the crime of this case is favorable to the defendant.

The crime of this case is committed by taking advantage of the corporate purchase fund loan and the e-commerce guarantee system prepared for the activation of transactions between companies, thereby deceiving loans by means of a processing transaction. The crime of this case is not good, such as disturbing financial order and impairing financial support policies for small and medium enterprises of the State, and causing losses to public funds operated as national tax by repaying the credit guarantee fund by subrogation of the Korea Credit Guarantee Fund.

In addition, comprehensively taking account of the defendant's age, sex, environment, family relationship, motive, method, and consequence of the crime, various circumstances that are conditions for sentencing, such as circumstances after the crime, and the result of the application of sentencing guidelines by the Supreme Court Sentencing Committee, it is not recognized that the sentence imposed by the court below is too unreasonable.

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