The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

However, the period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. 1. Fact-finding 1. The deceiving victims of each fraud is F. The Defendant was only the horses of F, and the Defendant did not deceiving victims in collusion with F.

2) The Defendant, in violation of the Punishment of Tax Evaders Act, was supplied with liquid fertilizer amounting to 15 billion won from N Co., Ltd. (hereinafter “N”), and thus, it is not false to issue a tax invoice.

B. The sentence sentenced by the lower court (three years of suspended sentence in June of one year and six months) is too unreasonable.

2. Determination

A. 1) In full view of the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court, each of the facts alleged to be false can be sufficiently recognized by the Defendant in collusion with F and obtaining money from the victims.

Therefore, we cannot accept this part of the defendant's assertion.

① The Defendant allowed F to use the F’s position as a director of the E Co., Ltd. (hereinafter “E”) he operated, and F demanded F to issue a certificate of beneficial interest from the victims with excessive financial capacity.

② On February 7, 2011, the Jeju hot spring development district project that F talks with the victims was already revoked, and the issuance of a certificate of beneficial rights related to the said project was impossible.

The defendant himself was also the horses of F.

However, it is not persuasive that a certified accounting private criminal defendant has believed F inevitably without ascertaining the progress of business or confirming the possibility of issuing a certificate of beneficial rights.

③ The Defendant immediately withdrawn the following day after the victims paid the cost of issuing the certificate of beneficial interest, and transferred the money to the account of the company V created by the Defendant.

When the defendant believed the F's words as alleged, it is intended to use the money deposited by the victims for the issuance of a certificate of beneficial rights.