The judgment below

Of them, the part on Defendant B shall be reversed.

Defendant

B A person shall be punished by imprisonment for three years.

Defendant

C. D.

1. Summary of grounds for appeal;

A. Defendant B’s imprisonment (five years of imprisonment) sentenced by the lower court is too unreasonable.

B. Defendant C1) misunderstanding of facts or misunderstanding of legal principles in accordance with the direction of B, although the Defendant prepared a false financial statement, it is merely a provision of data that facilitates a principal offender’s loan fraud, and there was no conspiracy to commit the crime by deception with the remaining Defendants, it is reasonable to view the Defendant as a principal offender, not a principal offender of fraud. 2) The sentence imposed by the lower court on the Defendant (two years of imprisonment and three years of suspended execution) is too unreasonable

C. Defendant D1) misunderstanding of facts or misapprehending legal principles, Defendant D’s victim H Co., Ltd. (hereinafter “H”).

(B) each violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), fraud, and the victim K Co., Ltd. (hereinafter “K”).

In relation to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the judgment of the court below that recognized the defendant as the aiding and abetting of each of the above crimes, although the defendant did not participate or facilitate in the loan fraud crime B, is erroneous in the misunderstanding of facts or misunderstanding of legal principles. 2) The sentence (one year and six months of imprisonment, and three years of suspended execution) imposed by the court below on the defendant is too unreasonable.

1) The defendants' violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) due to the misapprehension of the legal principles as to the defendants' violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) due to the extension of the lending period for the victim H by the defendants, is related to the crime of defraudation of each loan to the victim H, and therefore, the total amount of profit of each of the above crimes is the amount of profit under Article 3 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, but the court below committed each