No. 1-A of the judgment of the defendant;

(b) crime, No. 2-A of its holding;

(b) each of the crimes;

A. Defendant 1) In relation to the portion of printing expenses, Defendant 1 did not make a false entry in evidential documents and accounting report (hereinafter “ evidential documents, etc.”), and did not have attempted to obtain money by being preserved for election expenses and by fraud. There is no fact that there was no collusion with G in relation thereto.

② Article 49(1) of the Political Funds Act provides that a person shall be punished in cases where a false entry is made in an accounting report for election expenses “ without justifiable grounds.” Article 49(1) of the same Act provides that G shall be punished. The term “temporary printing price shall be KRW 121,00,000 (including surtax) between G and I, and it cannot be said that G agrees to determine the actual printing price through subsequent settlement, and that it is a false report that makes an accounting report according to the terms of a provisional contract without settlement of accounts.

(3) Since the Election Commission preserves the election expenses paid for the election campaign within the scope of ordinary transaction prices, it cannot be deemed that there exists a causal link between G’s filing an application for coverage of KRW 121,00,000 and the election commission’s compensating for the amount of KRW 82,720,424, which is ordinary printing costs.

In addition, G is more than the amount compensated by paying KRW 83,00,000 as the printing price through the settlement process with I, and as alleged by I, the actual printing price is KRW 84,30,000 (= value-added tax of KRW 11,00,000 under a false contract with KRW 70,000,000 for printing price) as well as global income tax of KRW 3,30,000 for global income tax under a false contract with KRW 70,000 for printing price. As such, it is more than the amount actually paid, the Defendant cannot be said to have obtained the compensation for election expenses by deceiving the election commission.

B. In relation to the cost of banner, the defendant shall make false entries in evidential documents, etc., and more than the expenses actually paid for banner by using them.