All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts and misunderstanding of legal principles did not deceiving the victim K as stated in the facts charged in this case. The Defendant merely agreed to receive steel plates from the victim to make payments 90 days after delivery, and did not have made payment after 60 days as indicated in the facts charged. L, which is an existing trading company of the Defendant, was unable to pay the transaction amount to the victim on the wind of executing compulsory execution based on a notarial deed, but does not have the intent and ability to pay the transaction amount from the beginning. 2) The punishment sentenced by the lower court of unfair sentencing (one year of imprisonment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. In full view of the following circumstances acknowledged by evidence duly adopted and investigated by the lower court regarding the Defendant’s assertion of mistake of facts and misapprehension of legal principles, the lower court’s judgment that found the Defendant guilty of the facts charged in the instant case is justifiable, and the Defendant’s assertion of mistake of facts and misapprehension of legal principles is without merit.

Around July 2011, the Defendant began to acquire Y Co., Ltd. and to replace and operate Y with D Co., Ltd. Around 2011, there was almost no sales in 201, and in 2012, sales were 2.6 billion won, but there was little profit due to a high unit price of production.

In the prosecution investigation in the year of 2012, the defendant was also the basic expense of KRW 50,000 per month (in the operation of the company).

On the other hand, no actual profit was made because all payments were made.

Rather, in order to purchase raw materials, personal money should be additionally invested.

【Statement” made a statement

(No evidence, No. 234 pages). (b)

The defendant is supplied with steel raw materials from the victim of this case.