The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Facts No. 2 of the judgment of the court below concerning mistake of facts

A. (2) (d) The victim transferred a sports massage shop to M in order to take over the shares of the corporation, which is held by M, and the defendant did not have any relation to this, and the defendant was unaware of the defendant's intent to obtain a loan when the defendant transferred a sports massage shop to M to the victim, but the court below found the defendant guilty of this part of the facts charged. The judgment of the court below is erroneous in the misunderstanding of facts and affecting the conclusion of the judgment (the defendant and the defense counsel were 2-B of the facts charged in the judgment of the court below out of the grounds for appeal on the second trial date of this court).

Since the misunderstanding of facts as to the part of this paragraph has been withdrawn, it shall not be judged separately.

B. B. In light of the overall circumstances of the instant case of unfair sentencing, the sentence imposed by the lower court on the Defendant (the imprisonment of three years is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the judgment of the court below and the court of first instance as to the assertion of mistake of facts were duly adopted and investigated by the evidence. i.e., ① When the victim was unable to engage in a transaction any longer on the grounds that the corporate tax was overdue despite L, a stock company M, which is operated by the investigation agency and the court of first instance, had a rescue unit for trading sco Co., Ltd. with scoco and sco, the Defendant established a corporationO, and decided to conduct a transaction of scrap metal by taking over direct trade sco, and paid KRW 17 million to M in return for the direct trade sco, the Defendant paid KRW 17 million to the above L Co., Ltd.