The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than three years and six months.

1. Summary of grounds for appeal;

A. As of May 2015, Defendant 1 was confirmed to have failed to perform the Ntel construction project (hereinafter “Ntel construction project”) implemented by the FF Co., Ltd. (hereinafter “F”), the Defendant had intent and ability to pay the cost of the materials to the victims (the material business operators who supplied the materials while maintaining a long-term continuous transaction relationship with the Defendant; hereinafter the same), and even if the Defendant did not deceiving the victims, he/she also recognized the intent to commit fraud with respect to the materials supplied after May 1, 2015.

In this part of the facts charged (the part of the material supplied before May 2015), the court below erred by misapprehending the facts or by misapprehending the legal principles.

2) The sentence of the lower court’s unfair sentencing (three years and six months of imprisonment) is too unreasonable.

B. The Prosecutor’s sentence of the lower court (three years and six months of imprisonment) is too unhued and unreasonable.

2. Determination:

A. In the judgment of the court below, the prosecutor ex officio applied for changes in indictment with the contents of “criminal facts” and “a summary of the charge not guilty” as stated in the facts charged under the judgment below, and the judgment below cannot be maintained as it is, since the case was modified by this court’s permission.

However, notwithstanding the above reasons for reversal ex officio, the defendant's assertion of misunderstanding of the facts or misapprehension of the legal principles is still subject to the judgment of the court of this Court (the amendment of indictment made in the trial of the court is more clear and concrete in the previous facts charged, and the time and scope of the supply of the materials subject to deception (the amount) within the scope corresponding to each victim's comprehensive crime, and it is also subject to the 263 case.