The judgment below

Of them, the part on Defendant B shall be reversed.

Defendant

B A person shall be punished by imprisonment for two years.

except that this judgment.

1. Summary of grounds for appeal;

A. Regarding the mistake of facts and misapprehension of the legal principles regarding Defendant AA’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and fraud, in the process of obtaining a guarantee from the Korea Technology Credit Guarantee Fund, there was no deception, and there was no intent to commit fraud since the principal (hereinafter “I”) and H had been repaid most of the early loans from the Korea Technology Credit Guarantee Fund, and in relation to the violation of the Act on the Regulation and Punishment, etc. of Criminal Proceeds Concealment, the “act of submitting false tax invoices” stated in the facts charged is merely a deception of fraud, and can not be deemed as an act that disguises the fact about the acquisition or disposition of criminal proceeds, etc. as stipulated in Article 3(1) of the Act on the Regulation and Punishment, etc. of Criminal Proceeds Concealment (hereinafter “Criminal Proceeds Concealment Act”), but all of the facts charged against the Defendant. Thus, the lower court erred by misapprehending the facts or misapprehending the legal principles, thereby affecting the conclusion of the judgment.

B) The punishment sentenced by the lower court of unreasonable sentencing (one year and six months of imprisonment) is too unreasonable and unfair.2) Defendant B’s imprisonment (one year and six months of imprisonment) declared by the lower court is too unreasonable.

B. The punishment sentenced by the court below to the Defendants (one year and six months of imprisonment) is too uneased and unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the court below concerning the defendant A's assertion of mistake of facts and misapprehension of legal principles, with regard to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the fraud, the defendant's intent of deception and deception can be recognized in the evidence law, and with regard to the violation of the Act on Aggravated Punishment, etc. of Specific Economic Crimes (Fraud)