The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, the above punishment shall be imposed for three years from the date of the final judgment.

1. Summary of grounds for appeal;

A. 1) With respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), K and L are the buildings in the Kim Sea-si, Kim Jong-si (hereinafter “instant building”).

) The commercial building (hereinafter “instant commercial building”)

(2) Notwithstanding the fact that each of the remaining loans in the name of K, L, N, andO was intended and capable of repaying each of the above remaining loans, and thus the criminal intent of defraudation cannot be recognized. However, the lower court did not err by misapprehending the fact that K and L had prepared a false sales contract as if they were sold in lots, even though they were actually sold in lots, and, at the time of each of the above remaining loans in the name of K, L, N, andO, the Defendant had the intent and capacity to repay the above remaining loans, and thus, the lower court did not recognize the criminal intent of defraudation. However, the lower court determined that the Defendant was under pressure with respect to the instant remaining loans in

(3) Although there is no difference between the act of lending nominal title and the act of lending to the victim’s treasury, the court below erred in the misapprehension of the judgment that affected the conclusion of the judgment by misunderstanding that there was causation between the act of lending nominal title and the act of lending to the victim’s treasury, with regard to the crime of breach of trust against P on October 2, 2007, the court below erred by misapprehending that there was causation, which affected the conclusion of the judgment. (2) As to 101 of the commercial building of this case on October 2, 2007, after the registration of preservation of ownership was completed in the name of the corporation D (hereinafter “D”) for which the representative director is located, and then the above commercial building was loaned KRW 780,000,000 as security at the time of borrowing KRW 10,000,000 from Gyeongnam Bank's domestic and foreign financial branch (hereinafter “Seoul Bank”), even though P had already renounced the sales contract on the commercial building, which affected the conclusion of the judgment.

3) G Co., Ltd. (hereinafter “G”).