All appeals filed by B, C, and Prosecutor are dismissed.

A. Defendant B’s punishment (1.5 million won) by the lower court is too unreasonable.

B. Defendant C (1) misunderstanding of facts and misunderstanding of legal principles as to the false entry of the document evidencing election expenses (A), Defendant C entered into a contract with Defendant A to lease an election campaign vehicle of KRW 23 million and entered into such contract accordingly. On December 20, 2012, the amount of KRW 4.9 million remitted from Defendant A was merely a settlement amount depending on the circumstances that occurred after the said contract, and the Defendant did not falsely enter the evidential documents following the receipt and disbursement of political funds.

Since the crime of violation of Article 49(2)6 of the Political Funds Act is an identification offender in which only the “person in charge of accounting” can be the principal offender of the crime, the Defendant may not commit the above crime.

(B) On December 20, 2012, the receipt and disbursement of election expenses not via the deposit account reported to the election commission by a person in charge of accounting does not constitute election expenses, for which Defendant C received money from Defendant A on December 20, 2012.

(2) The lower court’s sentence of unreasonable sentencing (the fine of KRW 800,000) is too unreasonable.

C. The Prosecutor’s sentence (a fine of one million won: a fine of one million won; a fine of 1.5 million won; a fine of 800,000 won for Defendant C; a fine of 700,000 won for Defendant D; and a fine of one million won for Defendant E) is too uneased and unreasonable.

2. Determination

A. In full view of the following circumstances acknowledged by the evidence duly admitted and investigated by the lower court as to Defendant C’s assertion of misunderstanding of facts and misapprehension of legal principles, Defendant C and A may sufficiently recognize that the contract amount was entered higher than the actual agreement at the time of the preparation of the vehicle lease contract, and that Defendant C and A conspired Defendant C to return a certain amount to Defendant C when transferring the amount stated in the contract amount to Defendant C.

(A) Defendant A.