The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of one year and two months.

1. Summary of grounds for appeal;

A. At the first trial date of the appellate trial, the Defendant and his defense counsel explicitly stated that “A confession is made once, and a mistake of facts in the grounds for appeal was withdrawn, and only on the grounds of sentencing was appealed.”

The first deliberation type against the accused (two years of imprisonment) is too unreasonable.

(b) the first deliberation sentence on the Defendant by the Prosecutor is too unhued and unjust.

2. We also examine each of the defendant and prosecutor's respective arguments on sentencing.

For about 1 year, the defendant repeated the crime of defraudation of the same contents against 14 victims, and thereby, the amount acquired by the defendant is also about 320 million won, and the defendant received and issued false statements throughout several times, and attempted to evade value tax and corporate tax by submitting a list of total tax invoices by means of purchase and sale of false statements, etc. In light of the number of such crimes, the crime of this case is not good. In particular, the crime of this case was committed on June 22, 201 after the defendant was sentenced to the suspension of the execution of the execution of the suspension of the execution of the sentence of 2 years and 6 months on June 22, 201 and was under the suspension of the execution of the sentence of 320 million won, and the defendant was also punished by two fines on the same kind, other than that, the defendant was arrested by the Chinese investigative agency on March 23, 2014 when the victim was accused or accused of the crime of this case from the victims.

However, at the first instance trial, the Defendant paid the full amount of damages to 12 victims of the instant fraud to 14, and agreed with them. The remaining victims AJ and BG have reached an appellate trial to fully pay KRW 50,695,000 in total.