The defendant's appeal is dismissed.

1. The sentence imposed by the court below on the defendant (two years of imprisonment) is too unreasonable.

2. The Defendant recognized all of the instant crimes.

When the Defendant experienced managerial difficulties due to the lack of funds for the company’s operation, etc., he/she led to the instant crime with the intent to normalize the company, and does not seem to have used the loan for private purposes.

There is no record of criminal punishment exceeding the fine against the defendant.

The defendant is in depth repenting his wrongness.

Such circumstances are the circumstances that would be favorable to the defendant.

On the other hand, the crime of this case is not a good crime, such as impairing financial order and causing serious harm to the financial support policies of the State for small and medium enterprises, by abusing the corporate purchase financing loans and the electronic commerce guarantee system B2B.

As above, since considerable portion of the loans acquired through deceit is not repaid, it has caused damages to public funds operated as national taxes by paying it by subrogation of the Korea Credit Guarantee Fund.

Such circumstances are disadvantageous to the defendant.

In full view of all the circumstances in the records and arguments of this case, including the Defendant’s age, sex, environment, motive and background of the offense, means and method of the offense, circumstances after the offense, and sentencing guidelines of the Supreme Court Sentencing Committee, etc., the sentence imposed by the lower court is too unreasonable.

Defendant’s assertion is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit.