The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

However, for three years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal (legal scenarios or mistake of facts) is that the facts charged in this case and the facts charged in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, which became final and conclusive, are the same in the basic point of view, and thus the above final and conclusive judgment was pronounced acquitted on the grounds that it extends to the facts charged in this case. The facts charged in this case and the final and conclusive judgment are different in facts, and the lower court erred by misapprehending the legal principles as to

2. The judgment of the court below held that the defendant's crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) against which the judgment became final and conclusive was obtained additional loans to cover the funds necessary for H, I, J, and K's recovery of investors' loans to L C Savings Bank, L's personal debt repayment and L's management funds such as M Co., Ltd., N, andO operated actually by M Co., Ltd., Ltd., P Co., Ltd., Ltd., and Q's exclusive development projects and real estate development projects, etc. However, in order to avoid the excess of the lending limit to the same person and the prohibition of loans to investors and executives and employees, the court below conspired with L, S, T, and the defendant et al. by purchasing a dormant corporation or borrowing a corporation's name in order to obtain loans.

Accordingly, I and J requested R and S to arrange a borrower in the name of the borrower necessary for the loan, and R, S delivered it to the Defendant and T. The Defendant and T secure the name of the borrower in the name of the original juristic person by purchasing a juristic person in a closed term of business, establishing a new juristic person, borrowing the name of the existing juristic person, and I and J implement the loan in the name of these juristic persons, R and S manage the passbook of the loan, and in accordance with the orders of I and J, etc., the loan money is deposited through T.