The judgment below

Of them, the part on Defendant B shall be reversed.

Defendant

B A person shall be punished by imprisonment for a year and six months.

Defendant

A, E,.

1. The summary of the grounds for appeal that the court below sentenced the defendants (five years of imprisonment, confiscation, defendant B: three years of imprisonment, two years of imprisonment, two years of imprisonment, and three years of imprisonment) is too unreasonable.

2. Determination

A. The crime of this case committed by Defendant B in collusion with Defendant B, etc., sold at will the leased machinery and embezzled it, and received insurance money from an insurance company by making a false report, while having kept the leased machinery by concluding a mechanical lease contract with the leased company. The crime of this case was committed in collusion with A to forge and use one copy of the real estate lease contract in the name of AC. The crime of this case was committed systematically and planned, and the amount of embezzlement was more than KRW 986,900,00,000, and there were records of criminal punishment for the same kind of crime that is disadvantageous to Defendant B.

However, in full view of the following circumstances: Defendant B’s recognition of and misjudgments the instant crime; insurance fraud crime is committed against attempted attempts; the victim’s filial gymp capital stock company, Samsung Card stock company, and Korea Capital Stock Company in the trial; the result of the application of the sentencing guidelines by the Sentencing Committee (the scope of recommending embezzlement of not less than KRW 500 million but less than KRW 5 billion: the period between January and June and the period between three years, the period between special persons as a special person and the special person) and other co-offenders’ balance in sentencing; the Defendant’s age, character and conduct, circumstances, means and consequence of the instant crime; and the conditions of sentencing as indicated in the records and arguments of the instant case, including the circumstances after the crime, etc., the sentence imposed by the lower court is somewhat unreasonable.

B. Defendant A, E, and F committed the instant crime by: (a) in collusion with the Defendants, while keeping the leased machinery by concluding a mechanical lease agreement with the leased company, they sold it at will; (b) embezzled it; and (c) received insurance money from the insurance company by filing a false report; and (d) Defendant was guilty.