The defendant's appeal is dismissed.

1. The decision of the court below (one year of imprisonment) is too unreasonable in its summary of the grounds for appeal.

2. The following facts are favorable circumstances: (a) the Defendant has already been sentenced to a suspended sentence of one year by imprisonment at the Incheon District Court on Jan. 20, 2006 due to the Defendant’s fraudulent act under similar veterinary law; (b) on Sept. 4, 2012, the Defendant was sentenced to a suspended sentence of two years by committing the instant crime on Sept. 4, 2012; (c) the amount of damage was large to KRW 119,630,020; and (d) the Defendant did not take any measures for recovery from damage to the trial by putting the said money out due to cost of living, gambling, etc.; and (e) the Defendant’s age, family environment, and circumstances before and after the commission of the instant crime, etc., the Defendant’s punishment against the Defendant cannot be deemed to be excessive and unfair.

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