The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

1. The summary of the grounds for appeal (e.g., a two-year imprisonment with prison labor imposed by the lower court is too unreasonable.

2. In the process of punishing various projects, the Defendant committed the instant crime during the period of repeated crime, such as imprisonment with prison labor or a suspended sentence of imprisonment with prison labor due to fraud, etc., ten times the amount of fines, etc., and a large amount of damages from the instant crime exceeds 280 million won, etc., which are disadvantageous to the Defendant.

However, in the meantime, the defendant has been led to the confession of the crime, the representative director K and the auditor H of the victim company have cancelled the complaint against the defendant and expressed the defendant's intention not to want the punishment. On August 26, 2010, the crime of fraud for which the judgment of imprisonment of two years was finalized on August 26, 2010, and the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in which the suspended sentence of three years has become final and conclusive on January 28, 2011, should take into account the case and equity at the same time with the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud). In addition, examining the conditions of the sentencing prescribed in Article 51 of the Criminal Act including the defendant's age, character and behavior

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

【Discrimined Judgment] The summary of the criminal facts and evidence of the defendant recognized by this court and the summary of the evidence are that the judgment of the court below against the "criminal facts" was finalized in the fourth part of the "criminal facts" of the judgment of the court below, and that the Seoul Central District Court sentenced on January 20, 201 to a suspended sentence of three years for a crime of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), which was sentenced on January 28, 201 and became final and conclusive on January 28, 201."