The defendant's appeal is dismissed.

1. The sentence imposed by the court below on the defendant (two years of imprisonment) is too unreasonable.

2. Although the judgment of the court below was led to a large amount of damage exceeding KRW 400 million, the defendant was unable to recover the damage, the victims were punished, the crime of this case is very bad because the defendant forged a private document to avoid liability and submitted it to an investigation agency. In full view of various circumstances, including the defendant's age, character and conduct, the motive, means and consequence of the crime of this case, the circumstances after the crime, etc., the sentence of the court below is too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.