The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a period of five years and six months and by a fine of thirty five thousand won.

The defendant above.

1. The lower court excluded the part of the charges of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) with the victim H from July 8, 2013, among the charges of fraud of KRW 82,340,29,294 against the victim Credit Guarantee Fund and KRW 2,500,000 for KRW 15 million against the victim H, and the part of KRW 20 million on August 20, 2013, from the charges of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) (the purport of innocence) (the grounds), however, the lower court found the victim guilty of the crimes of fraud and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), which are related to each of the crimes, and did not separately sentence the victim guilty in the disposition.

In this regard, only the defendant filed an appeal on the grounds of mistake of facts or illegality in sentencing with respect to each of the above crimes for which conviction was found only by the defendant, and the prosecutor did not file an appeal with respect to the part of innocence for the above reasons. In such a case, although the part of innocence for the reasons under indivisible principles of appeal is also reversed in the trial together with the part of conviction, it is not possible for this court to re-determine this part (see, e.g., Supreme Court Decision 2004Do5014, Oct. 28, 2004). Accordingly, the conclusion of the court below with respect to the part of innocence for the above reasons should be followed.

2. Summary of reasons for appeal;

가. 피고인의 주장 (1) 사실 오인 ㈎ 주식회사 AC( 이하 ‘AC ’라고만 한다) 가 주식회사 Z( 이하 ‘Z ’라고만 한다 )로부터 외장 하드를 매입한 것과 Z가 주식회사 BK( 이하 ‘BK ’라고만 한다 )로부터 외장 하드를 매입한 것 모두 가공의 순환거래가 아니라 정상적인 거래 임에도 원심은 사실을 오인하여 피해자 기업은행, 신용보증기금에 대한 컴퓨터 등 사용 사기죄 내지 사기죄 및 허위 세금 계산서 수수로 인한 특정범죄 가중처벌 등에 관한 법률위반( 허위 세금 계산서 교부 등) 죄를 유죄로 인정하였다.

㈏ AC는 BL 와의...