All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (one year of imprisonment) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. The following facts are favorable to the Defendant: (a) the Defendant recognized the instant crime and divided his mistake; and (b) the sentence should be determined in consideration of equity between the crime of violating the Punishment of Tax Evaders Act and the instant crime at the same time, for which the judgment became final and conclusive.

On the other hand, the fact that the victims of the instant fraud reached 14 persons and that the damage amount reaches 248,600,000 won in total, and that the Defendant did not completely recover from the damage other than the Defendant’s written statement of repayment, that the victims did not have been used, that there was a history of fine through several times, and that there was a history of punishment for suspended sentence of imprisonment, etc., that are disadvantageous to the Defendant.

In addition, there is no special circumstance or change of circumstances that can be newly considered after the pronouncement of the lower judgment, and considering the following factors, such as the Defendant’s age, character and conduct, environment, motive and circumstance of the crime, and circumstances after the crime, the sentence of the lower court is too heavy or unreasonable.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.