The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles (1) The Defendant was unable to pay the price for the goods due to a sudden bankruptcy while normally trading with the victim K, etc., not deceiving the victims even though he did not have the intent or ability to pay the price.

In addition, on January 2, 2008, L, the defendant's children, was appointed as the representative director of the Dispute Resolution Co., Ltd., and the defendant is not responsible for the part after his appointment.

(2) It was not true that the victim could have been granted a loan to the Korean bank in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) to the victim under normal loan procedures.

(3) Even though the victim Q did not have any intent or ability to repay the fraudulent part of the loan to the victim Q in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the victim R, it is not a loan by deceiving the victim Q, but it is not a joint and several guarantee even though the victim Q did not have any intent or ability to repay the loan to the national bank within the specified period.

B. The lower court’s sentence of unreasonable sentencing is too unreasonable.

2. Determination:

A. (1) According to the evidence duly admitted and examined by the court below on the assertion of mistake of facts, it was difficult for the court below to find out the circumstances, such as the occurrence of a net loss equivalent to KRW 1.1 billion in the business year 2007 due to a business depression, etc., and the occurrence of an enemy amounting to KRW 2.3 billion in the early 2007, and the payment of wages to workers was not made on January 2, 2008, and the defendant L was appointed as the representative director on January 2, 2008, but the defendant was actually operating the company even after the fact that the defendant was actually operating the company. Therefore, this part of the defendant's assertion is without merit.

L, which is the defendant, is a criminal fact that he/she acquired the total amount of KRW 1,624,019,80 from K, etc. in collusion with the defendant.