The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 1,156,00,000.

The defendant above.

1. The gist of the grounds for appeal is that the lower court’s punishment [two years of imprisonment, three years of suspended sentence, and fines of 1,156,00,000 won per day (two million won per day)] is too unreasonable.

2. The Defendant’s crime of this case is a large amount of money exceeding 1 billion won in the aggregate of the tax account statements received by the Defendant in falsity and the total amount of the aggregate of the tax account statements and the tax account statements by the purchaser's own account statement and the tax account statements issued by the Korea Credit Guarantee Fund for the purpose of obtaining bank loans. In light of the above, it is inevitable to punish the Defendant with severe liability corresponding to the Defendant on the grounds that the sum of the total amount of the tax account statements received by the Defendant and the total amount of the tax account statements by the purchaser's account statement and the tax account statements by the purchaser's account statement and the tax account statement submitted by the Defendant exceeds 1 billion won.

On the other hand, it is reasonable that the Defendant recognized and seriously reflects his mistake when it comes to the first instance trial; the Defendant has no record of crime other than a fine imposed once a year prior to around 11; the Defendant’s profits acquired from the instant crime cannot be deemed to have been used for private purposes; and the Defendant’s proposal during the suspension of prosecution is deemed to have reached the instant crime in favor of or taken into account to the Defendant.

In addition, comprehensively taking account of the defendant's age, sex, environment, motive or background of the crime, means and method of the crime, contents and result of the crime, various conditions of sentencing indicated in the records, such as the circumstances after the crime, and the scope of recommended sentencing guidelines for the enactment of the sentencing guidelines by the Supreme Court, the sentence imposed by the court below against the defendant is somewhat unreasonable.

Therefore, the defendant's argument of sentencing is justified.

3. Thus, the defendant's appeal is correct.