① The Defendant did not claim for personnel expenses by including false figures. ② At the site of Gwangju where the Defendant was working at that time, the Defendant temporarily raised funds for the payment of approximately KRW 89,000,000,000 out of KRW 79,000,000,000 which was financed by the injured party, and there was no intention to deceive the Defendant.

The punishment sentenced by the court below (eight months of imprisonment) is too unreasonable.

As to the assertion of mistake and misunderstanding of the legal principles, the defendant was working in Seoul 4 places, such as G, H, I, P, etc. at the time of transmitting transactional relationship between the defendant and the victim.

The victim recruited the body and sent it to the site of the defendant, and if the victim confirmed the work from the person on the part of the defendant and submitted it to the victim on the day, the victim paid the "the remaining amount after deducting 10% of the completion of the work and the tax public charges" to the sender on the day.

If the victim, based on the “work confirmation receipt”, arranged the “record of the status of surrogate payment” and claimed the Defendant to pay labor cost at the end of the month, the Defendant would receive labor cost from a human resources contractor and pay it to the victim en bloc within one month.

Through this, the defendant has a benefit in delaying the payment of personnel expenses for the first to second month, and the victim has a benefit as much as the fee.

The defendant and the victim directly employed the defendant and the victim shall pay personnel expenses in a similar manner as above to the persons directly employed and operated by the defendant.