The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

except that, for three years from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for two years and six months) of the lower court is too unreasonable.

2. The crime of this case was committed by abusing the corporate purchase financing system prepared to reduce the harmful effects of the commercial bill system and facilitate the financing of the selling company by inducing the expansion of cash settlement, and thus, is not good in its nature, such as undermining the sound operation of the financial support policy for small and medium enterprises, and is a large amount of money obtained by fraud amounting to approximately KRW 3.3 billion, and the amount of total money obtained by fraud amounting to KRW 1.7 billion is not repaid out of loan obligations, and thus, causes losses to public funds operated as a national tax by subrogation by the Korea Credit Guarantee Fund.

However, the Defendant is against his wrong judgment, and the Defendant did not seem to have used the loan of this case for private purposes, and there was no transaction corresponding to the name of each of the loans of this case and the date of implementation. However, in 2012, D and D were actually engaged in original land transaction equivalent to KRW 2.2 billion and KRW 1.3 billion, and a significant portion of each of the above loans seems to have been used in the settlement of bills paid in advance in connection with the above transaction. In light of the unique characteristics of original land transaction, existing practices, and total scale of transaction, etc., even if the Defendant obtained a loan under a specific name of purchase and used it as funds for business, it would not be problematic if it was actually used as funds for the settlement of the purchase price, and there was no circumstance to consider it in light of the circumstances. From among the acquired amount, D and D had already been able to recover the amount of damages to the Defendant and the Defendant had already been repaid to the Korea Credit Guarantee Fund in 2013 and the Defendant had already repaid the amount of damages to the Defendant 1.