The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact-finding, the Defendant was supplied with goods by the Victim Co., Ltd. (hereinafter referred to as “victim Co., Ltd.”), and failed to fully repay the price of the goods. However, this is that K’s sales and operating profit, which the Defendant operated, failed to pay the price of goods on the wind that is difficult to carry out because of its failure to pay the price as planned. Thus, the Defendant did not have the intent to acquire the tools from the Victim Co., Ltd. by deceiving the Victim Co., Ltd. with the intention of not paying the price

Nevertheless, the lower court erred by misapprehending the facts, thereby finding the Defendant guilty of the remaining charges.

B. The sentence imposed by the lower court (ten months of imprisonment) is too unreasonable.

2. Determination

A. The court below can find out the following circumstances based on the evidence duly adopted and investigated by the court below regarding the assertion of mistake of facts. ① The defendant was in close relation with the victim company I, a business director of the victim company, and established K after retirement from theO, and started to engage in tools wholesale and retail business. The victim company was given a two-month grace period for the defendant on the ground of the defendant's pro rata relationship with the defendant, and the defendant paid the price for the goods to the victim company. ② The defendant paid the price for the goods to the victim company. ② The defendant paid the price for the goods by selling the goods from the customer, but the defendant paid the price for the goods to the victim company only 40% of the total price for the goods, ③ the defendant failed to pay the price for the goods to the victim company by using the business expenses and living expenses. However, the defendant operated K alone.