The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for six months.

except that this judgment.

A. misunderstanding of facts and misunderstanding of legal principles (1) cost for E to manufacture and supply metal structures to the victim Russia Limited Company F (hereinafter “victim Company”), such as brokerage commission for the manufacture and supply of metal structures, the cost of modifying design drawings and approving design drawings to Russia Office, and the cost of the survey by persons related to Russia, is reasonable, and there is a mutual understanding between E and the victim company that such cost is included as a matter of course in the contract amount. Therefore, it cannot be deemed that the final quotation submitted by E (the steel required amount is calculated as 429,225.6kgg in total, 29, and hereinafter “the instant quotation”).

(2) Even if not, the Defendant merely arranged a metal structure supply contract between the victim company and E, and there was no conspiracy or participation in preparing the instant quotation in order to cover all the costs to be borne by Co-Defendant A (the chief of the E corporation at the time of the lower judgment) by means of raising the required amount of steel materials.

(3) In addition, a contract between the victim company and E is a contract for the manufacture and supply of metal structures, and it is not a contract for the supply of steel materials. Since the representative of the victim company directly visited Korea and completed a verification inspection, and then set the price for the manufacture and supply of metal structures as stated in the contract after sufficiently examining the contents of the written estimate of this case, even if the required steel discretion stated in the written estimate of this case is set at a somewhat excessive amount than the actual quantity used, as long as the E supplies the absence of metal structures in accordance with the design drawing and the installation of metal structures is completed, it shall not be deemed a fraudulent act.

Therefore, in light of the above circumstances, the Defendant was acquitted of the charges of this case, but the Defendant was found guilty otherwise.