The defendant's appeal is dismissed.

1. The gist of grounds for appeal (the grounds for appeal submitted after the lapse of the deadline for submitting a statement of grounds for appeal shall be deemed to the extent that it supplements the statement of grounds for appeal);

A. 1) As to the fraud and defense violation against the victim D, the Defendant was granted from the victim D the amount of KRW 50 million under the name of the Defendant’s business fund rather than the name of the National Tax Service’s solicitation for tax investigation by the National Tax Service.

Nevertheless, the defendant was given KRW 50 million under the pretext of a request for tax investigation.

In so determining, the lower court erred by misapprehending the facts.

2) As to the fraud against the victim G, the Defendant: (a) received the purchase price in accordance with the business plan proposed to the victim G and intended to purchase the money with the money and promote the gold-related business; (b) but the gold-related business was not completed due to the lack of purchase funds and the Defendant’s sudden detention; and (c) there was no intention to acquire or acquire the money.

Nevertheless, the defendant had purchased gold from Ghana and had no intention or ability to do so, thereby deceiving the victim G as if he had purchased gold.

In so determining, the lower court erred by misapprehending the facts.

B. In light of the fact that the illegal defendant recognized most of his mistake and against it, the above victim wanted to take the preference against the defendant under an agreement with the victim D, the victim G, paid 20 million won to M who is his spouse, paid 8 million won to M who is his spouse, and the family suffering from the detention of the defendant responsible for his livelihood, the sentence of the court below (two years of imprisonment) is too unreasonable.

2. Determination:

A. 1) Determination of the lower court on the assertion of misunderstanding of facts 1) Determination of the lower court on the fraud and defense violation against the victim D) is against the victim D, who did not borrow money from the victim D as a business fund, but did not conduct a tax investigation.