The guilty portion of the judgment of the court of first instance and the judgment of the court of second instance shall be reversed.

Defendant shall be punished by imprisonment for a period of one year and two months.

1. Of the facts charged against the Defendant, the first instance court acquitted the Defendant of “the fraud that caused the Defendant to stand a joint and several surety for the purchase of Poter Cargos” and “the fraud that caused a person to stand a value-added tax by subrogation.” The Defendant appealed against the first instance judgment on the guilty portion on the ground of unfair sentencing. The Defendant appealed against the first instance court’s judgment on the grounds of unfair sentencing. The prosecutor appealed against the fraud that caused the person to stand a joint and several surety for the purchase of Poter Cargos without filing an appeal on the part of not guilty portion, on the ground of erroneous determination of facts against each fraud that

As to the judgment of the second instance, both parties appealed on the ground of unfair sentencing.

Therefore, since the non-guilty part of the judgment of the court of first instance as to fraud that caused the payment of value-added tax by subrogation is still separated by the appeal period, this part is excluded from the scope of the judgment of this court.

2. Summary of grounds for appeal;

A. With regard to each fraud, among the facts charged by the court below No. 1 of the facts charged by the court below, that had the victim stand a joint and several surety for the purchase of Poter Cargo, the defendant, in managing the company in the name of victim F, made a comprehensive deception that "the victim would not cause any problem", and the victim took an all-inclusive disposal act, and as a result, the joint and several surety was made in the victim's name at the time of the purchase of Poter Cargo, the court below acquitted the victim of this part of the facts charged on the ground that there is insufficient evidence to acknowledge the victim'

B. As to the punishment (Article 1: 1 year of imprisonment and 2 months of imprisonment) imposed by the court below on the defendant, the defendant asserts that the defendant is too unreasonable, respectively, and the prosecutor is too uneasible.