The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of two years and two months.

1. The main point of the grounds for appeal is that the punishment of two and a half years of imprisonment sentenced by the court below is too unreasonable.

2. The defendant's decision on the grounds for appeal is recognized as a whole, and his depth is divided.

The defendant has no record of the same crime except that sentenced to a fine of five million won for fraud around August 2004.

The victims of each crime of fraud have agreed with victims of each crime of fraud, and they have reached an additional agreement with victims of each crime of embezzlement [2013 Highest 2080].

The relationship between the family and the family is also publicly announced, such as submitting a written application for coaling the defendant's wife.

In addition, the sentencing of the lower court is too heavy in full view of all the factors of sentencing, including the Defendant’s age, character and conduct, the environment, the motive, means, and consequence of the instant crime, and the circumstances after the crime.

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

The summary of the crime and evidence against the defendant recognized by the court is identical to the corresponding column of the judgment of the court below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

The judgment of the court below is reversed, and it is again decided as follows.

Application of Statutes

1. Relevant provisions of the Criminal Act, Articles 355(1) and 355(1) of the Criminal Act, Article 347(1) of the Criminal Act (Fraud), Article 3(1) of the Punishment of Tax Evaders Act, and Article 3(1) of the Punishment of Tax Evaders Act, and choice of imprisonment for each sentence;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;