The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. The decision of the court below on the gist of the reasons for appeal (six months of imprisonment) is too unreasonable.

2. The Defendant, who actually did not have the intention or ability to operate a funeral hall, by deceiving the victim B and by deceiving the victim B, and used the above KRW 30 million for personal purposes that are not superior to the operation of a funeral hall, but provided the above KRW 30 million to C at the initial stage of the investigation.

Taking into account the circumstances such as the false statement, the Defendant recognized the instant crime and had an opportunity to reflect on the life of detention for a certain period; there was no record of criminal punishment; on January 22, 2016, after the issuance of the lower judgment, the full amount of damage was paid to the victim KRW 31 million, totaling KRW 30 million on August 18, 2015, which was before and after the sentence of the lower judgment; and on January 22, 2016, which was after the issuance of the lower judgment.

Considering the fact that the defendant returned and agreed with the victim, the defendant's age, sexual conduct, intelligence and environment, relationship with the victim, motive, means and consequence of the crime, the circumstances after the crime, etc., the punishment sentenced by the court below seems unfair.

3. According to the conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is well-grounded, and the following is ruled after pleading.

[Judgment used again] The summary of facts constituting an offense and a summary of evidence of the defendant's criminal facts and the summary of evidence are as stated in each corresponding column of the judgment of the court below, except for the addition of the following as stated below, on the second page of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

1. Details of transactions by period of receipt / For customers;

1. Application of Acts and subordinate statutes about details of financial transactions;

1. Article 347 of the Criminal Act applicable to the crime and Article 347 of the choice of punishment (Selection of Imprisonment) of the Criminal Act