The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for not less than eight months.

except that this judgment.

1. The summary of the grounds for appeal (eight months of imprisonment) by the lower court is too unreasonable.

2. In order to avoid the designation of management issues, the Defendant prepared a false financial statement by means of false appropriation of sales, etc., and published an audit report attached with the above contents to the auditor, and obstructed external audit by suggesting false data to the auditor. Such a crime is more important in that it may interfere with transparent operation of the company, the fairness and reliability of the capital market, and may impair the trust in the stock market and prevent the sound development of the capital market by causing loss to the large number of good investors, and the Defendant’s liability is not easy in light of the background and content of the crime.

However, the defendant recognized all of the crimes, repented in depth, and there seems to be no benefit from the actual acquisition of the crime.

around 2012, the Defendant, through a major shareholder X, who is the telegraph of the instant company, was appointed to the representative director of the instant company around 2014, and was endeavored to operate and recover the company from the office to the principal director of the instant company, thereby causing the company to be faced with various maliciouss, and there are some circumstances that may be considered in light of the circumstances.

The defendant has no specific criminal power except sentenced three times to a fine due to the violation of the Road Traffic Act.

In full view of such circumstances as the Defendant’s age, character and conduct, and motive, means, and consequence of each of the instant crimes, the lower court’s punishment is somewhat heavy.

3. In conclusion, the part of the judgment below against the defendant among the judgment below pursuant to Article 364 (6) of the Criminal Procedure Act is reversed and the defendant's appeal is judged as follows.

[The reasons for the judgment which was written] criminal facts and evidence.