The guilty portion shall be reversed.

Defendant

A Imprisonment with prison labor of 6 months and fines of 6,00,000, and Defendant B shall be punished.

A. The lower court’s sentencing (one year and six months of imprisonment and fine of twenty-three thousand won,00,000 won) against Defendant A is deemed to be too uneasible and unfair.

⑵ 피고인 B에 대하여 ㈎ 사실오인 및 법리오해 이 사건 공소사실 중 특정범죄가중처벌등에관한법률위반(알선수재)의 점에 관하여, 증거에 의하면 피고인 B가 공무원의 직무에 속한 사항을 알선한다는 명목으로 금품을 수수하였음이 인정됨에도 범죄의 증명이 없다는 이유로 이 부분 공소사실을 무죄로 인정한 원심판결에는 사실을 오인하거나 법리를 오해하여 판결에 영향을 미친 위법이 있다.

㈏ 양형부당 원심의 양형(징역 6월, 집행유예 1년)은 너무 가벼워서 부당하다.

B. (1) Although Defendant A had not received KRW 20 million from K, the judgment of the court below which found Defendant A guilty of receiving a bribe among the facts charged in the instant case was erroneous by misunderstanding the facts and adversely affecting the conclusion of the judgment.

【The sentencing of the lower court on the grounds of unreasonable sentencing is too unreasonable.

C. The sentencing of the lower court by Defendant B is too unreasonable.

2. Determination

A. As to Defendant A’s assertion of misunderstanding of facts, the prosecution was instituted against K on the grounds of the Defendant’s offering of bribe in response to this part of the bribe and the offer of bribe, etc., and the Daejeon District Court rendered a judgment of the appellate court (not guilty of the offering of bribe) on the same day as the instant case, and the K and the Prosecutor appealed therefrom and sentenced to the judgment of the appellate court

(1) The Defendant, as a tax official (class 6, class 6, and tax officials) from February 2, 2009, served in the Daejeon Regional Tax Office Budget Revenue Office, and from August 31, 2010 to October 4, 2010, the Daejeon Regional Tax Office conducted with J, a petroleum refining company located in Seosi City I for the taxable period bill for the regular investigation conducted by the Daejeon Regional Tax Office.