A. The defendant is a certified public accountant and the victim C is a person who served as the chairperson of the council of occupants' representatives of E apartment in Busan Shipping Daegu from March 2005 to February 28, 2010 (hereinafter "the apartment of this case"). The victim F is a female president of the apartment of this case from around 2004 to February 207, 207; the victim F is a person who served as the Dong representative of the apartment of this case from around 2007 to around 2007; and G is a member of the council of occupants' representatives of the apartment of this case. G is a member of the council of occupants' representatives of this case.

On April 14, 2011, a month in which the victims were selected after being pointed out the defects in the representative qualification, such as the qualifications of occupants, by the resolution of the council of occupants' representatives, dismissed by the resolution of the council of occupants' representatives.

On April 15, 2011, the Defendant received a request for audit from the said G to the effect that “the victim shall conduct a special audit to detect illegal corruption that occurred during the period of his/her employment as president, representative, and female president.” On May 11, 2011, the Defendant drafted an audit report (the following part of the audit report) stating that the audit of the apartment of this case shall take individual cadastral matters and legal measures for them, as mentioned below, and expressed the former officers of the council of occupants’ representatives, including the victims, as a group of crimes.”

B. In fact 1), even though the rent of a childcare center in an apartment is KRW 1250,000 per month, it received only the rent of KRW 600,000 per month, resulting in a significant financial loss of KRW 17,550,000 for the occupants during the period subject to audit. 2) The victims purchase and establish.