The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

Of the facts charged in the instant case.

1. Summary of grounds for appeal;

A. misunderstanding of facts 1) With respect to the fraud with respect to the victim Dispute Resolution Fund F, the defendant's decision-making company "B" that has been operated by the defendant [the ship manufacturing company "the defendant company" is "the defendant company" which was merged on March 17, 2011.

[] The defendant was in a continuous business relationship with the victim fund and the bill was paid as collateral. However, it is not only that the defendant could not pay the price of goods due to the aggravation of unexpected financial standing such as the bankruptcy of the Korea Marine Mediation Agency, but it is not deceiving the victim fund without intent or ability to pay the price of goods from the beginning. Ultimately, even though there was no act or intention necessary for the establishment of fraud, the court below found the defendant guilty of this part of the facts charged, which is erroneous in the judgment of the court below which affected the conclusion of the judgment. 2) The defendant did not agree to supply the defendant with the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against the victim K, which affected the conclusion of the judgment, and even if there was such agreement, it is not an important part in the transaction, and it is merely a non-performance of civil law, and it is not a violation of the law.

In the end, although the defendant did not commit any act or intent necessary for the establishment of fraud, the court below convicted the defendant of this part of the charges, which is erroneous in the misapprehension of facts, thereby affecting the conclusion of the judgment.

B. The sentence imposed by the lower court (three years and six months of imprisonment) is too unreasonable.

2. Determination

A. As to the violation of the Act on the Regulation and Punishment of Criminal Proceeds Concealment among the facts charged in the instant case, the Defendant entered into an agreement on the loan of corporate purchase funds.