The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for one year and six months.

but for three years from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal asserts that the defendants alleged that the punishment of the court below (three years of imprisonment, three years of suspended sentence, four years of suspended sentence) is too unreasonable, and the prosecutor asserts that the sentence of the court below is too unhued and unreasonable.

2. We also examine the Defendants and the Prosecutor’s respective arguments on unfair sentencing.

In order for Defendant A to obtain a loan from the Export-Import Bank of Korea, the crime of this case is required to be punished corresponding to the Defendants in light of the following: G Co., Ltd., an essential document; the Defendants forged a letter of commitment in the name of the head of external purchase department; the Defendants submitted a forged letter of commitment and acquired a loan of KRW 1 billion from the Export-Import Bank of Korea; and the crime is not good for the crime to be committed; and the damage recovery to victims

On the other hand, Defendant A has been led to the crime since the investigative agency and up to the trial. Defendant B also led to confession and reflect on the crime for the first time, the Defendants used all of the instant loans for D Co., Ltd., and did not appear to have committed the crime for the purpose of personal gain. The Export-Import Bank of Korea has been implementing the loan of KRW 500 million to D Co., Ltd since 2010. The victim's Export-Import Bank of Korea was using KRW 1 billion in the repayment of the principal of the existing loan to the victim (not interest) and it is difficult to view that the above amount was actually suffered substantial damage. At the time of the instant loan, the Export-Import Bank of Korea has already determined D Co., Ltd. as an eligible person for the commercial loan to the middle-standing company in Korea (No. 282 of the Investigation Record). However, at the time of the instant loan, it was one of the requirements for the implementation of the commitment from G Co., Ltd., to make a loan from G Co., Ltd., but at the time of the instant loan.