The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (one million won in penalty) is too unreasonable.

2. The circumstances favorable to the Defendant include: (a) the Defendant recognized the instant crime and reflects the Defendant’s mistake in depth; (b) when the Defendant is sentenced to a fine, disadvantage such as business suspension, etc. is followed; and (c) the Defendant’s members wanting to have the Defendant’s prior wife against the Defendant.

On the other hand, in order for the Defendant to take up KRW 400,000,000,000 temporarily lent capital from his employees to increase the amount of capital, and then submitted to the Special Association for the Specialized Construction Association for the Verification of Financial Statements prepared falsely, the nature of the crime is not less than that of the Defendant. Such a crime is disadvantageous to the Defendant, as it impedes the adequate execution of construction works and the sound development of the construction industry by impairing the trust in the evaluation and public announcement system of the construction company’s execution capacity, etc.

In full view of the above circumstances and other factors of sentencing, including the background of the instant crime, the Defendant’s age, sexual conduct, and environment, etc., the lower court’s punishment is too unreasonable as it is too unreasonable, and thus, the Defendant’s assertion is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.