The defendant's appeal is dismissed.

1. The sentence imposed by the lower court (one year of imprisonment) on the Defendant is excessively unreasonable, due to the summary of the grounds for appeal.

2. We examine the reasoning of appeal, and find at the court below that the defendant recognized all the criminal facts of this case in the first instance, and reflects his mistake in depth, and discharge approximately KRW 78 million out of the amount of damage to the victim H (excluding L’s substitute repayment amount), and there was no record of punishment for the same kind of crime, and there was no record of criminal punishment after 2000, etc. in favor of the defendant.

However, each of the crimes of this case committed by the Defendant appears to have been sentenced to the lowest limit of the sentencing guidelines [general fraud, Type 2 (not less than KRW 100 million but less than KRW 50 million), basic area (one year or less than 192 million), the total amount of actual damage, excluding the amount of partial repayment of KRW 100,000,000,000,000,0000,000,0000,0000,0000,0000,0000,0000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00,000).