The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact, the Defendant, at the time of registering the transfer of land ownership from E, did not deceiving E because he had the intent and ability to pay the remainder of KRW 245 million out of the purchase price of land to E.

B. The punishment of the lower court (one year and six months of imprisonment) is too unreasonable.

2. Determination

A. According to the evidence duly admitted and examined by the lower court, the Defendant, as the representative director of H (hereinafter “H”) on February 16, 2012, entered into a contract with H to purchase the purchase price of at least KRW 950 million at KRW 50 million for the G factory site at Jin-si from E (hereinafter “instant land”). The Defendant paid KRW 80 million out of the down payment to E around April 2012, when he/she transferred the ownership of the land to E, he/she would first receive a loan of KRW 625 million out of the purchase price, and pay KRW 250 million out of the purchase price by the end of June 2012.

The facts revealed. However, at the time, H supplied food waste treatment equipment to Q Q. However, although it was not supported by the conditions under which Q would actually receive approximately KRW 900 million of supply price from Q. The financial situation of Q. A. H borrowed funds from the Korea Technology Finance Corporation and the Small and Medium Business Corporation, but did not yield profits, and the wages and retirement allowances that were not paid to employees from January 2, 2012 to May 2012 reached approximately KRW 56.3 million, H was unable to pay taxes, and reached approximately KRW 100 million of delinquent value. The Defendant did not have any particular property at the time, and the Defendant would invest KRW 30 million in the Defendant’s food waste treatment plant establishment business. However, until that time, the Defendant’s business up to that time.