The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The sentence imposed by the court below on the defendant (eight months of imprisonment) is too unreasonable.

2. Although there are extenuating circumstances such as the fact that the amount of defraudation of the crime of this case exceeds KRW 100 million, the defendant is sentenced to a punishment of the defendant, taking account of all other favorable circumstances such as the defendant's age, character and behavior, environment, criminal record, motive, background, means and consequence of the crime of this case, and circumstances after the crime of this case, etc., which led to the trial of the court below, deposit KRW 20 million for the victim at the court below, and additionally repaid to the victim in the trial. After the sentence of the court below, the victim does not want the punishment, and the victim uses part of the amount of the acquired money for the victim with tax accountants and attorneys' fees, etc., and other conditions of sentencing as indicated in the crime of this case are inappropriate.

3. As such, the defendant's appeal is with merit, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and the following decision is rendered after pleading

Criminal facts

The summary of the evidence and the facts charged by this court and the summary of the evidence are as follows: 1. The summary of the evidence added "the defendant's trial testimony at the court below" to the summary column of the evidence, and thus, it is identical to each corresponding column of the judgment of the court below. Thus, it is cited as it is in accordance

Application of Statutes

1. Relevant Article 347 (1) of the Criminal Act and the choice of punishment for the crime;

1. Article 62 (1) of the Criminal Act on the stay of execution ( considered the favorable circumstances in the front);