The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (two years of imprisonment) is too unreasonable.

2. The fact that the defendant did not have any record of punishment for the same crime, and the part of each crime listed in [Attachment 1-74] Nos. 1-74 of the list of offenses as indicated in the judgment of the court below is the fact that the defendant's participation in the defendant is relatively low is favorable to the defendant.

However, the crime of this case was committed by the defendant in collusion with his accomplice, and then lent the cash card, etc., which is an access medium to the account in the name of the corporation, to the non-party, and received money in return for such lending. The crime of this case was not committed in a systematic and planned manner. The defendant took part in the crime of this case by recruiting a lender necessary for the establishment of the corporation, and from March 2017, the accomplice G was found to have been led to the crime of this case under the direction of the accomplice from March 2017 (the defendant seems to have distributed the profits from the crime of this case to the accomplice instead of G). The frequency of the crime of this case reached 118 times, and the amount of money acquired from the lending of the access medium reaches KRW 10 million,000 to KRW 20,000,000,000, which is less than 500,000,000 won, which is disadvantageous to the defendant.

In light of the above circumstances, there is no change in circumstances that could change the sentence of the court below, and the degree of participation is relatively low compared to the defendant, including equity in the punishment (B 1 year and C 2 year of suspended execution in the year of suspended execution in the year of 1 year and C 8 year). In full view of all the conditions of the sentencing specified in the records and the theory of change, the court below is the defendant.