The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is that the court below found the defendant guilty of the facts charged of this case since the defendant had the intent and ability to repay money from the victim at the time of borrowing money.

2. The lower court duly admitted and examined the following circumstances, namely, ① the Defendant closed down business for up to two months after borrowing money from the victim. From April to June of the same year, it is difficult to view the Defendant’s company’s closure of its business, which has been operated for a period exceeding 20 years, solely on the fact that the import and export volume was reduced, and thus, the Defendant appears to have been difficult for the Defendant to operate the company or raise funds for a long time. ② The Defendant stated that the Defendant borrowed money from the victim to use the funds for its operation due to the difficulties in the operation of the licensed customs broker office. ② This is different from the purpose of borrowing money from the victim as the entertainment expense notified by the Defendant. ③ The Defendant had the real estate owned by the Defendant at the time of borrowing money from the victim, but the real estate was established at the time of the Defendant’s loan of money, with the maximum debt amount of KRW 390,000,000,000,000,000 to be the Defendant’s mortgage (hereinafter “Defendant’s mortgage”).