The defendant's appeal is dismissed.

The summary of the grounds for appeal by the defendant is that the sentence of the court below that sentenced the defendant for 10 months of imprisonment is too unreasonable in light of the degree of the defendant's participation and family relations.

On the other hand, the Defendant’s fraud committed the instant fraud in collusion with the lender, purchased the land at a price much lower than the officially announced land price, and prepared a false loan certificate, and made it impossible for the appraiser to know the real transaction price by acquiring the ownership of the land in the form of payment in substitutes, and at the same time by deceiving a financial institution by submitting a false certificate of income tax withholding to the financial institution, and by deceiving the loan more than the real transaction price of the land, and the criminal law is very poor.

In addition, there are no special circumstances or changes in circumstances that will be newly considered in sentencing after the judgment of the court below is rendered, on the grounds that the Defendant did not know about during the period of suspension of execution due to the violation of the Public Notice of Values and Appraisal of Real Estate Act, and committed the crime of this case, and the damage

In addition to the above circumstances asserted by a defense counsel, comprehensively taking account of all the various circumstances that serve as the conditions for sentencing, such as the Defendant’s age and environment, the sentence of the lower court cannot be deemed to be too unreasonable.

Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal by the defendant is without merit.