The judgment below

The part against the Defendants is reversed.

Defendant

A, in the year and April of imprisonment of one year and four months, Defendant D.

Defendant A’s mistake of facts and misapprehension of the legal principles on the grounds of appeal were changed to L on March 25, 2014, and the trade name was changed to L on February 2015.

O, P Co., Ltd. (hereinafter the above companies referred to as "K, "O", and "P," collectively referred to as "K et al.") means a letter of credit under the condition that the imported L/C pays the full amount of the import payment after the lapse of a certain period from the date of the receipt of the shipment documents or goods with the credit granted by the issuing bank of the domestic L/C, and the import payment for the delivered goods is deferred for a certain period of time. As the import payment for which the above L/C was issued is deferred for the above L/C, the sales of the delivered goods can be prepared.

In other words, as an import award for which a letter of credit was issued, it has the same substance as receiving an amount equivalent to the amount of the import payment from the issuing bank on the basis of the time limit, which refers to "credit for non-import credit issued at a time limit".

hereinafter referred to as “the instant L/C loan system” is abbreviationd.

In addition, the L/C issuance provided the required deposit security and received the fee, and M/N used the false financial statements to take advantage of M/N's fraudulent financial statements to the effect that K had no intent to co-processing with respect to the crime of fraud, and there was no fact that K had no intention to co-processing with respect to the crime of fraud.

Therefore, even if Defendant A is liable for committing M and N’s fraud, the degree of responsibility is not a joint principal offender but a joint principal offender. Even so, the court below held that Defendant A is liable for a joint principal offender for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) by deceiving the damaged bank in collusion with M et al., thereby deceiving the damaged bank and taking money equivalent to the amount stated in this part of the facts charged.