All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts (1) The Defendant Company C (hereinafter “C”)

The loan of this case is only an inevitable adjustment for the existence of the victim FF corporation (hereinafter referred to as “victim F corporation”).

As a result of the Defendant’s solicitation, there was no intention to obtain a loan by deceiving the victimized bank to obtain a loan by deceiving the victimized bank. ② In addition to the financial statements, it is difficult to deem there exists a causal relationship between the submission of false financial statements and the instant loan. ③ The instant loan is carried out through the determination of the credit limit and the examination of full repayment at the expiration date of the credit period, and most of the loans have been repaid within the limit, so the amount of profit resulting from the instant crime cannot be deemed to reach 16.13 billion won. Nevertheless, the lower court convicting the Defendant of the facts charged in the instant case is erroneous in matters of mistake of facts. (2) The lower court’s punishment (one year and three months of imprisonment, and two years of suspended execution) of unfair sentencing (one year and two years of suspended execution) is too unreasonable.

B. The lower court’s sentence is too uneased and unreasonable.

2. Judgment on the defendant's assertion of mistake of facts

A. The lower court’s judgment determined as follows: (a) the facts and circumstances acknowledged based on the evidence duly adopted and examined; (b) (c) the preparation process of the financial statements by C, i.e., the basic data prepared by the I, an employee in charge of accounting affairs, and reported it to the J Standing Director; and (c) the J Standing Director prepared false financial statements according to the Defendant’s instructions in the process; and (b) the I did not have to perform window dressing accounting because it is difficult to obtain new items if there are many qualified persons; and (d) it was difficult to obtain loans or extend loans because there are many accumulated persons.”