1. The judgment below is reversed.

2. The defendant shall be punished by imprisonment with prison labor for eight months;

3.Provided, That for a period of two years from the date this judgment becomes final and conclusive.

1. The sentence imposed by the court below on the defendant (ten months of imprisonment) is too unreasonable.

2. In light of the judgment, the crime of this case was committed by the Defendant, by abusing the system of the purchase fund loan introduced as a policy to reduce the burden of settlement of funds to the subcontractor of the original subcontractor, and to solve the financial difficulties of the subcontractor, and by taking advantage of the system of the purchase fund loan to the total amount of KRW 93,340,500, which is disadvantageous to the Defendant, such as the fact that the nature of the crime was inferior, and that there was no agreement or no recovery from damage with the victim bank.

However, the Defendant’s mistake is divided in depth and reflects the Defendant’s mistake; the Defendant did not have any previous conviction except for the violation of the Occupational Safety and Health Act or the violation of the Road Traffic Act; the Defendant used most of the money acquired by the Defendant for personal interest; the company’s financial status has deteriorated; and the Korea Technology Credit Guarantee Fund (if the funds for purchase have not been repaid, the Korea Technology Credit Guarantee Fund shall be liable for the payment by means of public funds within the limit of 80-85% of the loan limit for the purchase fund) received KRW 5,340,700 from the Defendant on March 19, 2014, and agreed with the Defendant on March 21, 2014 when accepting the repayment plan for the remaining KRW 88,00,000, and then agreed with the Defendant through his defense counsel, and there is a favorable circumstance, such as the Defendant’s age, character and behavior, the circumstances of the Defendant, the circumstances of the crime, and other circumstances after the crime, etc., are recognized as unreasonable.

3. Accordingly, the defendant's appeal is justified, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and the appeal is again made as follows.