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The defendant's appeal is dismissed.
Reasons
Summary of Grounds for Appeal
The punishment of the court below (two years of imprisonment) is too unreasonable.
Judgment
The fact that the defendant is divided and reflected in his mistake, and each of the crimes of this case is in the relation of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) with the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the latter concurrent crimes of Article 37
However, the crime of this case was committed several times by the defendant entering a false sales contract and electronic tax invoice into the electronic commerce system and approximately KRW 1.2 billion in corporate purchase funds. The loss incurred therefrom is compensated by the Korea Technology Credit Guarantee Fund as public funds in accordance with the guarantee rate (85% in a new bank loan, 95% in a national bank loan). Such crime is not less complicated in that it abused the corporate purchase fund loan system introduced to reduce the settlement burden on the original company's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's subcontractor's financial shortage and to resolve the subcontractor's financial shortage, and it is not agreed with the victims until now, the defendant appears to have been sentenced to a fine one time due to the same crime, considering the circumstances favorable to the defendant in the original court, and there is no change in the circumstances or circumstances that may be newly considered in the sentencing after the sentence of the court below, and there is no reason to acknowledge the defendant's new punishment after considering all the following circumstances and circumstances.
3. As such, the defendant's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.