All judgment of the court below shall be reversed.

Defendant shall be punished by imprisonment for a term of two years and six months and by a fine of 4,00,000 won.

The defendant above.

(b) punishment;

1. Selection of punishment, each crime of fraud, each crime of embezzlement, each of which shall be punished;

1. Article 35 of the Criminal Act for aggravated repeated crimes (with respect to each of the crimes of fraud against victim AB, C, F, Q, U, alteration of official documents, forgery of altered official documents, and each crime of embezzlement);

1. The former part of Article 37 of the Criminal Act, Article 38 (1) 2 and 3, and Article 50 of the said Act [Concurrent punishment of imprisonment with prison labor and a fine prescribed for the crime of realizing an official document, for which concurrent crimes are aggravated, shall be concurrently imposed];

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. Scope of punishment by law: Imprisonment with prison labor for not more than 15 years and a fine not exceeding 15 million won;

2. Application of the sentencing criteria;

(a) Each fraud [Determination of Type of Fraud] Types 2 (10 million won, more than 50 million won, less than 50 million won) of the General Fraud [person subject to special sentencing] / [the scope of recommended punishment] / 1 year and 8 months to 6 years (aggravating area) of imprisonment / as a result of the combination of identical concurrent crimes * 1/3 of the minimum sentencing range, as the type of punishment has increased in one step as a result of the combination of crimes * one step

B. The crime of altering official documents [types] There is no type 1 (non-business, non-structured) [the scope of recommending punishment] from August to two years (basic area)] * When a person who made the above and the above alteration uses the relevant altered document, it shall not be treated as a majority crime and shall be treated as a sentencing person.

(c) Each embezzlement (a type of embezzlement) that has no type 1 (less than KRW 100 million) (a special sentencing person) (a special sentencing person) (the scope of recommending punishment), from April to April (a year and April (the basic area).

(d) Standards for handling multiple crimes: Imprisonment with prison labor for one year to eight months, or on May 10 (six years (two years x 1/2) (one year and four months x 1/3));

3. Examining the various sentencing conditions in the instant case, the victim AJ, which has the largest amount of damage, appears to reflect the mistake while admitting the entire crime, has revoked the complaint at the stage of investigation.