All judgment of the court below shall be reversed.

The defendant shall be punished by imprisonment with prison labor for the crimes Nos. 1, 2, 3, 7.A and 6.

1. Summary of grounds for appeal;

A. The lower court found the Defendant not guilty on the violation of the Act on the Regulation of Conducting Fund-Raising Business without Permission among the facts charged in the instant case. In the case of J, the lower court acquitted the Defendant on the violation of the Act on the Regulation of Fund-Raising Business without Permission, and dismissed the form of taking over the shares of the said corporation from the Defendant. However, the Defendant did not make an investment in the form of taking over the shares of the said corporation with the intent to start the same business in an equal relationship with the Defendant, but in substance, paid the Defendant’s speech that he would guarantee a certain amount of profit every month, and would make a dividend payment, and even if X,F, and Z is recognized, the lower court acquitted the Defendant of this part of the facts charged, the lower court erred by misapprehending the legal doctrine.

(2) Defendant (A) did not fall under the act of receiving funds from many unspecified persons because the crime of violating the Act on the Regulation of the Act on the Regulation of Conducting Fund-Raising Business without misunderstanding of Facts does not constitute a business of raising funds from many unspecified persons, and in each case of fraud, the Defendant had the intent and ability to fully repay the funds from the victims at the time of borrowing funds. In the case of occupational embezzlement, it is difficult to see that there was an intention to acquire unlawful profits in the act of paying the debts incurred in the operation of the existing company to the money in the account of the E farming association, despite it is difficult to view that there was an intention

(B) The sentence imposed by the lower court (two years of imprisonment) on the grounds of unreasonable sentencing is excessively unreasonable.

B. 2014No2460 (Appeal No. 2 of the lower judgment-Defendant only). The Defendant has already committed each of the instant crimes, and at the time of the occurrence of mistake, the representative director of the E farming association.