The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Since the amount of defraudation of the victim B among the facts charged is calculated based on the loan certificate stating the amount included in the double-written loan certificate or the interest that is not the principal, etc., the sum of the amount actually acquired by the defendant from the victim B shall not exceed KRW 145 million, which is the amount obtained by defraudation as stated in the facts charged.

B. The punishment sentenced by the lower court (two years of imprisonment) is too unreasonable.

2. Judgment on the grounds for appeal

A. The following circumstances revealed by the evidence duly adopted and examined by the court below regarding the assertion of mistake of facts. In other words, the defendant confirmed the certificate of loan submitted by the victim B by the prosecution, and recognized the fact that he borrowed KRW 14,50,000,000,000, which is the aggregate of the amounts stated in each loan certificate. The court below did not have the intention of deception, and only argued that part of the amount of deception was repaid, and did not dispute the amount of deception itself, and the defendant did not dispute the performance of the obligation that the defendant prepared on August 19, 2017. The above 21 times of loan is consistent with the number of the loan certificates submitted by the victim B before the date of preparation of the above documents, and even if the defendant received cash after deducting interest under the name of the prior interest at the time of preparation of the loan certificate, as alleged by the defendant, and entered the amount including interest, as principal, as principal, the defendant and the victim received 200,000,000 won in total, 20.