The defendant's appeal is dismissed.

1. The sentencing of the lower court (one year and six months of imprisonment) is too large and unreasonable.

2. In the instant case, the Defendant committed the instant crime by forging a statement of transaction, etc. in the name of the representative of the victim company from June 201 to July 2012, 201, and the nature of such crime is not good, and the amount of damage was not adequately recovered even after the name corresponding to KRW 160 million was given. In full view of various circumstances, including the Defendant’s age, character and conduct, environment, background of the crime, means and method of the crime, etc., and the sentencing conditions indicated in the instant argument and the record, the Defendant’s assertion is not acceptable since it is too unreasonable to the extent that the lower court’s punishment should be reversed.

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