The judgment of the court below is reversed.

Defendant

A shall be punished by imprisonment with prison labor for four months and by imprisonment for six months.

except that this judgment.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (two months of imprisonment, two years of suspended execution, and forty hours of community service) is too unreasonable.

B. Defendant B (1) Although there was no fact that Defendant B conspired with Defendant A in collusion with the fact that Defendant B issued the instant check of shares, the lower court found Defendant B guilty otherwise erred by misapprehending the fact, thereby adversely affecting the conclusion of the judgment.

(2) The sentence imposed by the lower court (ten months of imprisonment, two years of suspended execution, and 80 hours of community service) is too unreasonable.

2. Determination

A. The following circumstances are examined as to Defendant B’s assertion of mistake of facts: (a) the evidence duly examined and adopted by the court below and the following circumstances recognized by the court below; (b) Defendant B and I have accepted L from R to register Defendant B as the representative director; (c) Defendant B and Defendant B have agreed to take charge of L’s distribution portion; (d) Defendant B and Defendant A has actually agreed to take charge of the construction portion to be acquired later; (c) Defendant B and I have been in charge of financial affairs related to the bank affairs; (d) Defendant B and I have acquired L and attempted to take over the construction company by issuing bills; (d) Defendant B and I have been in custody of the checks including L’s share sheet, name plate, corporate seal plate, etc.; and (v) Defendant B and I have been in fact responsible for each of the instant checks to Defendant B, including the number of shares issued; and (d) Defendant B and I have been in fact responsible for each of the instant checks during the period of each of the instant checks.