A. The prosecutor (1) misunderstanding of facts or misunderstanding of legal principles (as to the acquittal part of the judgment of the court below), the defendant made false export performance documents to Co-defendant B in the court below, thereby making functional control over the crime of fraud by essential contribution to B.

Therefore, although the defendant should be held liable for the crime of fraud committed by B as a co-principal, the court below recognized the defendant as the crime of aiding and abetting fraud. The court below erred by misapprehending the legal principles or by misapprehending the legal principles, which affected the conclusion of the judgment.

(2) Each sentence of the lower court on the grounds of unfair sentencing (each crime of aiding and abetting fraud on the market: imprisonment with prison labor for six months, suspension of execution for two years, community service, 200 hours, and violation of the Customs Act: fine of five million won) is too unreasonable and unfair.

B. Each sentence of the lower court against Defendant is too unreasonable.

2. Determination

A. Determination of the public prosecutor’s misconception of facts or misapprehension of the legal principles (1) The summary of this part of the facts charged is the representative of P which runs a wholesale and retail business of clothing, and the defendant is a broker who introduces export goods of clothing, raw materials, etc., and an export document forgeryer who forges export-related documents, such as an export amnesty, and receives a fee.

B Based on the fact that the merchants of the Dongdaemun-gu market exported the clothing against the imported shop in Korea, and did not report export to the third party without having to take up the source exposure, and did not report the export to the importing shop in the name of the third party, the Defendant, who is a forged export document, requested the preparation of false export documents, such as the export screen, etc., and had the Defendant receive a financial loan from the bank, which trusted the guarantee of the Korea Export Insurance Corporation and the Korea Credit Guarantee Fund without the intent or ability to repay the loan to the false export performance, such as such false export screen.

The defendant may export insurance corporation using false export performance documents as described above B.