The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for ten months) of the lower court is too unreasonable.

2. The lower court’s sentence against the Defendant is unreasonable, in full view of the following circumstances: (a) the Defendant’s age, character and conduct, family relationship, the background of the instant crime, and all the sentencing conditions specified in the instant records and arguments, such as the circumstances after the crime.

Defendant’s assertion is with merit.

The circumstances at a disadvantage: The fact that the defendant confirmed the sales recorded in a false manner and acquired the proceeds of the store transfer calculated on the basis of the fact that the method of the crime of this case is not good and that the fraud amount to KRW 280 million, and that the defendant committed the crime of this case without being involved in a repeated crime due to the same crime, and that the defendant committed the crime of this case in the course of investigation and trial at the court below, and that the defendant could have avoided the crime of this case and failed to take measures to recover damage after the lapse of 3 years and 9 months from the date of the crime, and thus, the victims suffered considerable economic difficulties: The defendant was recognized and reflected in the crime of this case; the defendant agreed to pay KRW 110 million to the victims at the court below; and the defendant paid KRW 170 million to the victims at the trial of the party and paid additional KRW 170 million to the victims.

3. As the appeal by the defendant is well-grounded, the judgment of the court below shall be reversed in accordance with Article 364(4) of the Criminal Procedure Act, and the following judgment shall be rendered again

[Discied Judgment] The criminal facts recognized by the court and the summary of the evidence are the same as the entries of each corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 347 (1) of the Criminal Act as to the facts constituting the crime;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Imprisonment with prison labor chosen;