The defendant's appeal is dismissed.

1. In light of the summary of the grounds for appeal in this case’s sentencing conditions, the lower court’s imprisonment (two years of imprisonment) against the Defendant is too unreasonable.

2. The circumstances favorable to the defendant include the fact that the defendant recognized all of the crimes of this case and reflects his mistake, and that there is a family member to support the defendant.

On the other hand, the crime of this case was committed with knowledge that the defendant was used in the so-called "Singing" crime committed against many unspecified persons in a planned and systematic manner, thereby aiding and abetting the crime of fraud by making a false corporation by creating a passbook or by inviting so-called "Sing passbook" and delivering the so-called "Sing passbook to the unspecified persons." This crime of Singing fraud causes serious damage to the general public, while it is less likely to recover damage, and it is very serious social harm because the control and punishment of the principal offenders are difficult due to the systematic and planned crime, and ② the defendant's role of making or soliciting the Sing passbook directly and delivering it to the public.

Even if it is not only an essential act in the crime, but also difficult to find the principal offender, and there is a need to strictly punish such an act of participation in order to eradicate repeated damage and singishing crimes. ③ There is no change of circumstances that may consider the victims' damages have been recovered up to the trial even though the amount of damages exceeds a total of KRW 80 million, and the amount of damages in this case is more than a total of KRW 80,000,00, and there is also a possibility to recover damages. ④ The defendant has been sentenced to imprisonment with prison labor for the same kind of crime, and the defendant has committed the crime in this case without being aware of the fact that he has been sentenced to imprisonment for one year and two months, even though he was a repeated crime, and there is a considerable possibility of criticism, and there is any other reason after the crime is committed.