The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

Provided, That the above punishment shall be imposed for three years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal (two years of imprisonment) by the lower court is too unreasonable.

2. The crime of fraud in this case was committed by the Defendant with the alteration of the national pension contribution payment certificate, thereby hiding the delinquency in the payment of the national pension, obtaining an export credit guarantee certificate of KRW 2.2 billion from the bank as collateral, and thereby obtaining a loan of KRW 2.2 billion from the bank. In addition, even though the Defendant was punished three times due to the violation of the Labor Standards Act, the Defendant did not timely pay wages and retirement allowances, which are the basis of the worker’s survival, and the amount was a considerable amount of KRW 150 million in total, and has not been paid until now, etc. are disadvantageous to the Defendant.

On the other hand, the defendant's repayment of a considerable portion of the amount of the above export credit guarantee provided as collateral and the actual amount of damage suffered by the Korea Trade Insurance Corporation by the victim appears to be approximately KRW 300 million, the defendant agreed to pay the amount of damage in installments with the above victim at the time of the trial, and in accordance with the agreement, the defendant paid 35 million won to the above victim, and it seems that the defendant was unable to pay wages, etc. to the workers due to his failure to receive the construction cost from tar, and a significant portion of the worker's wages in the bankruptcy procedure, etc. in the company

In full view of the above circumstances and other conditions of sentencing, such as the Defendant’s age, character and conduct, environment, background of each of the instant crimes, and circumstances after the crime, the lower court’s punishment is deemed to be too unreasonable.

3. Since the appeal by the defendant is well-grounded, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the following is ruled again after pleading.

Criminal facts

this Court recognizes the substance of the evidence and the summary thereof.