The judicial interpretation of the unit crime of loan fraud is: any loan, bill acceptance, letter of credit, letter of guarantee, etc. Whoever defrauds a bank or other financial institution of funds and causes heavy losses to the bank or other financial institution or has other serious circumstances shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also, or shall only, be fined. Article 175-1 of the Criminal Law whoever obtains loans, bills, letters of credit, guarantees, etc. shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also or only be fined. Obtaining funds from banks or other financial institutions by deception, causing heavy losses to banks or other financial institutions or other serious circumstances; Whoever causes particularly heavy losses to banks or other financial institutions or has other particularly serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.