The defendant's appeal is dismissed.

1. In light of the summary of the grounds for appeal in this case’s sentencing conditions, the lower court’s punishment against the Defendant is too unreasonable.

2. The judgment is based on the circumstances favorable to the defendant, such as the fact that the defendant recognized each of the crimes of this case, and that the defendant has no record of criminal punishment.

However, the crime of this case was committed with knowledge that the defendant was used in the so-called "singing" crime committed against many unspecified persons in a planned and systematic manner, thereby aiding and abetting the crime of fraud by establishing a false corporation, and transferring the means of access to financial transaction account, such as cash cards connected to the account by creating the account. This crime of singing fraud causes serious damage to the general public, while it is less likely to recover damage, and it is very serious social harm because it is difficult to regulate and punish the principal offenders due to the systematic and planned crime, and the defendant was only the role of directly creating and delivering the passbook.

Even if it is not only an essential act in the course of committing a crime, but also makes it difficult to find the principal offender, and there is a need to strictly punish such an act of participation in order to eradicate repeated damage and sphishing crimes. It is recognized that the court below's punishment is too unreasonable in light of the following: (a) the account actually transferred by the defendant was used for other crimes; (b) the number of means of access to the financial transaction account transferred by the defendant is large; (c) the victim of the fraud using it is a majority and there is no change of circumstances that may be agreed with the victim; and (d) other various sentencing conditions that are shown in the records and arguments, such as the defendant's age, happiness, family environment, and circumstances after the crime, etc.