The defendant's appeal is dismissed.

1. The sentence imposed by the court below (one year and six months of imprisonment) is too unreasonable.

2. Since the investigation agency, the defendant has been aware of his mistake and has been against the depth since 2001, there was a little time since 2001 to 10 years ago, but it was established and operated by the KPPC, and there was no circumstance to consider the circumstances of the crime in this case in order to avoid the financial difficulties due to the risk of the international economic crisis of the U.S., the defendant did not personally use the money acquired through the crime in this case. It seems that most of the money was used for the company's operating fund such as the payment of wages to employees and the settlement of payments by customers. Some of the damages (250 million won) have already been paid, the KPC went bankrupt, and the defendant also has suffered economic damage because it is difficult to recover the real estate by compulsory sale, and the defendant has also suffered 200 million won with the punishment of fine of 200 million won other than the crime of violation of the Labor Standards Act, and 300 million won with the sentence of fine of 200,000 won.

However, the crime of this case is committed by abusing the system of loans for corporate purchase funds introduced to reduce the burden of settlement of funds to the subcontractor of the original contractor and to resolve the financial difficulties of the subcontractor (in that process, he committed a planned and systematic act, such as preparing a false tax invoice from the customer and submitting it to the agricultural cooperative of the victim). It is not good that the crime of this case is committed, and 3.50 million won which has not been repaid since the amount of damage was not much less than 60 million won, remains at the public expense of the original contractor, and there is a significant amount of liability for the crime, and there is no agreement or no letter with the victim agricultural cooperative.