The judgment of the court below is reversed.

Defendant

A shall be punished by imprisonment for two years.

However, for three years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. Unlike the facts charged that: (a) Defendant Company B (hereinafter “Defendant Company”) and the actual operator of “H” were Defendant A (hereinafter “Defendant A”) with regard to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) from among the facts charged in the instant case; (b) contrary to the fact that there was a mistake of facts or misapprehension of the legal principles that the actual operator of “H” was the Defendant A (hereinafter “Defendant”) (hereinafter “Defendant”) with regard to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the actual operator of the Defendant Company was not directly involved in the financial transaction surrounding the instant purchase fund loan; (c) since the tax invoice was issued through the actual supply transaction between Defendant Company and “H,” the tax invoice was not false; and (c) the Defendant Company was declared bankrupt on November 11, 2009 and the actual operator of “H, etc.”), and thus, was found guilty of the Defendant’s act of borrowing funds in the form of genuine tax invoice, and thus, paid the Defendant’s funds directly for the Defendant’s use of the Defendant’s funds.

B. The sentence of unfair sentencing (defendant A: imprisonment with prison labor for two years; imprisonment for three years; fine of five million won for Defendant Company) imposed by the lower court is too unreasonable.

2. Determination

A. Violation of the Act on Regulation and Punishment of Criminal Proceeds Concealment among the facts charged in the instant case.