The judgment below

Part concerning Defendant B and C shall be reversed, respectively.

Defendant

B and C shall be punished by imprisonment for one year.

(b).

1. Summary of grounds for appeal;

A. The sentence of Defendant C (unfair sentencing) sentenced by the lower court (one year and six months of imprisonment) is too unreasonable.

B. Prosecutor 1) misunderstanding of facts (not guilty part of Defendant A’s reasons) committed the above loan fraud, recognizing that the Defendant would use the machinery purchase price to obtain a loan from the Korea Development Bank by the J and C upon the request of the J et al., who is an accomplice, the Defendant was in charge of the essential role for the crime of the above loan fraud by J and C, such as preparing a contract for the purchase of machinery with a false statement

However, the defendant is merely an aiding and abetting the above loan fraud crime and does not constitute a joint principal offender.

The lower court erred by misapprehending the legal doctrine.

2) Illegal sentencing (in respect of the Defendants: Defendant B: one year and six months of imprisonment; three years of suspended sentence; one year and six months of imprisonment; and one year and six months of suspended sentence; and two years of suspended sentence in one year and one year of imprisonment) of the lower court against the Defendants are deemed to be too uneasible and unfair.

2. The judgment ex officio (the part against Defendant B and C) is examined ex officio prior to the judgment on the grounds for appeal.

According to the evidence duly adopted and examined by the lower court and the trial court, Defendant B was sentenced to a suspended sentence of two years for six months from August 11, 2017 to the charge of forging private documents at the Suwon District Court Sejong District Court, and the said judgment became final and conclusive on February 20, 2018, and Defendant C, on February 9, 2018, committed a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices), fraud, fraud, the crime of conducting the said investigation documents, and the crime of offering a bribe, which was sentenced to imprisonment of three years and six months and a fine of two billion won on February 20, 2018 and became final and conclusive on February 20, 2018.

However, each of the crimes and judgments of the court below against Defendant B, the crime of forging the above private document, the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes against Defendant C and the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance, etc. of false tax invoices), the crime of fraud, the crime of conducting the above investigation document, and the crime of offering a bribe shall be