A. Although the Defendants (misunderstanding of facts and misapprehension of legal principles) did not have made a false accounting report on election expenses to acquire the election preservation expenses by fraud, the lower court convicted the Defendants of the instant facts charged, the lower court erred by misapprehending the facts and misapprehension of legal doctrine.

B. The Prosecutor’s sentence against Defendant A (two years of suspended execution and five million won of fine in six months of imprisonment) of the lower court’s judgment is too uneased and unreasonable.

2. Determination

A. The following circumstances acknowledged by the lower court’s judgment as to the Defendants’ assertion and the evidence duly admitted and investigated by the trial court and the trial court, i.e., Defendant A’s witness N at the lower court’s H election campaign office, without confirming whether the election commission members actually worked at the election campaign according to Defendant A’s instructions, and without confirming whether all the election commission members worked at the election campaign, was registered at the election commission, and the attendance book, allowances, and actual expenses payment statement was prepared

The statement. ② The above N made the statement to the effect that Defendant A instructed Defendant C to treat the election expenses for Defendant C and G election liaison as the H election campaign office at the same time, ③ the processing of expenses related to the election was all involved by Defendant A, and Defendant B was decided in consultation with the court below. ④ Defendant C and B made a statement in the court below that “as Defendant A and B were in attendance at the office from the date of registration as the election office to the day before the election day, they will make an additional claim for the payment of allowances and actual expenses related to the election affairs,” and they made a statement to the effect that Defendant A and B made a statement to the effect that they prepared relevant documents for accounting report and compensation of election expenses as ordered by the court below, ⑤ Defendant B and C acknowledged their charges of this case at the court below (with respect to their bid with Defendant A, the part that Defendant A and C conspired with Defendant was denied).