All the judgment below is reversed.

Defendant shall be punished by imprisonment for a term of one year and six months.

1. Summary of grounds for appeal;

A. As to Defendant 1’s fraud against U.S. in the judgment of the first instance, the sentence of the lower court (the first instance judgment: imprisonment with prison labor for a period of one year and six months, and the second instance judgment: a year of suspended execution with prison labor for six months) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Prior to the judgment on the grounds for appeal by the defendant and the prosecutor ex officio, the court tried two appeals cases against the defendant by examining the two appeals cases by the court. The concurrent offenses of each case deliberated in the trial by the court are concurrent offenses under the former part of Article 37 of the Criminal Act. As such, it should be sentenced to a single sentence within the scope of the term of punishment aggravated for concurrent offenses pursuant to Article 38(1) of the Criminal Act. Thus, each judgment of the court below cannot escape from the reversal.

However, the defendant's assertion of mistake is still subject to the judgment of this court, despite the above reasons for reversal of authority.

3. In full view of the following circumstances acknowledged by the lower court’s judgment and the evidence duly admitted and investigated by the lower court as to the assertion of mistake of facts, it is sufficient to recognize the fact that the Defendant had a criminal intent to obtain deception at least, and the Defendant’s assertion is without merit.

The Defendant did not suspend part of the construction work for receiving money from U.S. and did not suspend it, but did not perform the construction work for the repair work for the victim U’s V factory (hereinafter “instant factory repair work”) and the mother of U.S. for warehouse and main gate (hereinafter “instant warehouse and main gate”) but requested the victim U to perform the said construction work after suspending the construction work, and even when receiving money from U.S., the Defendant did not perform the said construction work any longer even if having received money from the victim U.

(b) The defendant's defense counsel.