All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. Prosecutor 1) The Defendant and M, Q, and P taken over theO, followed false financial statements, and led to the necessary actions to file an application for loan, such as reporting value added and making evidentiary materials.

As such, the Defendant participated in the loan fraud crime using O and affected the execution of other competitors.

Therefore, as long as the Defendant did not actively endeavor to avoid committing any additional crime against the North Korean bank prior to the victim, the Defendant left the public contest relationship, such as inducing the closure of the company.

shall not be deemed to exist.

However, the lower court erred by misapprehending the facts, thereby obtaining 50 million won from the former North Bank of North Korea in collusion with M and Q.

There is an error of law that does not determine a person.

2) The lower court’s sentence against the Defendants (Defendant A: imprisonment of one year and six months, and Defendant B: imprisonment of four years) is deemed unreasonable.

B. Defendant A1) The Defendant: (a) introduced a dormant company upon the request of B, M, and AB to make a Dormant company; (b) requested H to prepare false financial statements; and (c) did not commit the instant fraud loan in collusion with the aforementioned persons.

However, the lower court, by misunderstanding the facts, by deceiving the victimized bank in collusion with H, etc., and by deceiving the money under the name of the loan.

In other words, the court has determined the person.

2) The lower court’s sentence against the wrongful Defendant is too unreasonable.

(c)

Defendant

B(unfair sentencing) The sentence of the court below against the defendant is too unreasonable.

2. Determination

A. On September 17, 2014, Defendant B, along with M and Q, submitted a value-added standard taxation standard certificate, standard financial statements certificate, etc. to the person in charge of loaning the above bank at the location of Mapo Bank, located in Mapo-gu Seoul, Seoul, and around September 17, 2014.