The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (misunderstanding of facts) stated that the Defendant had the intent to repay and ability to repay money from the injured party at the time of borrowing the money, and there was no intention to commit fraud.

2. The lower court acknowledged the following facts based on the evidence duly admitted and investigated: (i) the Defendant borrowed money from an injured party who did not repay interest on loans to a new bank with approximately KRW 100 million at the time of tax investigation by the National Tax Service (270, 271 pages); (ii) the Defendant, at the time of borrowing money from an injured party, bears approximately KRW 1 billion loans to a new bank; (iii) KRW 50,000,000,000,000 and KRW 50,000,000,000 from the new bank; and (iv) the Defendant was 200,000,000,000,000 won and KRW 50,000,000,000 from the new bank; and (v) the Defendant was 10,000,000,000,000 won and KRW 20,00,000,00,000,00.