The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. There was no intention to acquire by deception the cost of transport service because of management difficulties due to a continuous default on the bill or the number of units that the defendant received by mistake of facts, and there was no intention to acquire the cost of transport service.

B. In light of the fact that the defendant disposed of the assets of the company and the defendant and paid transportation, equipment leasing, etc., the sentence imposed by the court below against the defendant (two years of suspended execution in six months of imprisonment) is too unreasonable.

2. Determination

A. Comprehensively taking account of the evidence duly adopted and examined by the lower court regarding the Defendant’s assertion of mistake of facts, the Defendant’s obligation of transportation expense reaches KRW 30 million, and the Defendant’s “F” did not pay KRW 6 million a fine for negligence imposed on the Defendant’s “F” and KRW 16 million a corporate delinquent tax, it can be recognized that the Defendant received transportation service as stated in the facts charged in the instant case. Therefore, it is difficult to recognize that the Defendant had intention to repay and ability to pay, and it is reasonable to deem that the Defendant had a criminal intent to obtain fraud.

B. In light of the favorable circumstances, such as the fact that the victim of the judgment on the assertion of unfair sentencing revoked and agreed with the Defendant at the lower court, or the fact that the Defendant committed the instant crime even while being tried for the same kind of crime, and the circumstances leading to the instant crime, the circumstances before and after the instant crime, the age, character and conduct, and environment of the Defendant, etc., the sentence imposed by the lower court is too unreasonable.

3. As such, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit.