The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., both types of punishment) that the court below sentenced to the Defendants (e.g., imprisonment with labor for two years and six months; three years of suspended execution with labor for two years and six months; two years of suspended execution with labor for one year and six months) is deemed to be too unfasible and unfair

2. The instant crime was committed by taking advantage of the so-called “B2B” method, which was prepared for the activation of trade among the companies, thereby acquiring large amounts of loans by means of a processing transaction.

The Defendants’ above act caused serious harm to the financial transaction order and the government’s financial support policy for small and medium enterprises, and the Defendants caused losses to public funds that are operated as national taxes by paying out loans in subrogation of the Korea Credit Guarantee Fund.

Considering these circumstances, it is necessary to strictly punish the Defendants.

However, the defendants are fully aware of the crimes, and they are able to repent in depth with the mistake.

Defendant

A uses the loan acquired by deceit to repay the existing corporate purchase fund loan, and it only obtains the profit of extending the maturity of the existing loan, and it does not seem to be personally useful.

Defendant

In the auction procedure of the Incheon District Court S real estate rental auction procedure for Q apartment R owned by A, the Korea Credit Guarantee Fund received KRW 52 million from the Incheon District Court for Q apartment R, and the Incheon Southern-gu T building U and V owned by Defendant A are under the process of compulsory auction for real estate auction, and it seems that the Korea Credit Guarantee Fund, a provisional attachment authority, could recover further damages.

The Credit Guarantee Fund does not want to punish Defendant A.

On the other hand, the defendant C may take into account some of the circumstances of the crime by taking part in the crime of this case in order to assist the defendant A upon the request of Co-defendant B of the court below or to assist the defendant defendant A.

Defendant

C has come to the first instance.