All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The court below found the defendant not guilty, even though the defendant bears the obligation of KRW 250,000,000,000 and is recognized as a criminal intent of defraudation as much as he borrowed money from the victim C under the process of personal rehabilitation, there is an error of misunderstanding the facts.

B. The sentence of the lower court is too unreasonable as the sentence is too unreasonable.

2. Determination

A. According to the court below's proper statement, the defendant made a monetary transaction by way of borrowing money from one another or receiving the loan of insurance contract with his own permission. ② On August 25, 2012, the defendant prepared a loan contract with a loan amount of KRW 100 million by adding the previous loan and the additional loan together with the loan money. ③ While the defendant was in the personal rehabilitation as an insurance designer, he had income of KRW 70 million to eight million per month while continuing his business as an insurance designer, and thereby, in order to repay the loan money borrowed from C, the defendant did not have the ability to pay the loan amount of KRW 1,976,000 per month in the name of C and KRW 794,045, KRW 144,000 per month, and KRW 34,016,360 per month with the insurance installment savings to pay the loan amount of KRW 14 and eight times per month with his own ability to pay the loan amount of KRW 360 million.

It is difficult to recognize it.

Therefore, prosecutor's assertion is not accepted.

B. Sentencing: (a) the Defendant was the first offender with no criminal history; and (b) partially repaid interest to the victim E, thereby recovering the damage.

However, the defendant acquired 41,70,000 won by taking advantage of personal trust relationship, and not only is there good law but also is considerable amount of damage, but also most of the damage was not restored.