A. The judgment of the court below convicting Defendant A of the facts charged in this case on the following grounds: Defendant A’s mistake of facts and misapprehension of legal principles should be pronounced, but the court below erred by misapprehending the facts or by misapprehending the legal principles, which affected the conclusion of the judgment.

1) In the original adjudication, each operating expense stated in the sequence 5-17 No. 5-17 of the crime sight table was used as a basis for the budget established at the ordinary meeting of April 28, 2012, and there was a resolution at the general meeting.

B) At the time of the original adjudication, Korea CM Development Co., Ltd. (hereinafter “Korea CM Development”) entered in No. 2 No. 10 of the List of Offenses

(C) The delegation contract with the Korea CIM Development as stated in paragraph (3) of the crime at the time of the original adjudication is concluded on the basis of the budget approved by the general meeting on April 28, 2012 as the item of the cost associated with the general meeting, and thus, it cannot be deemed a contract without a resolution of the general meeting.

2) Legal principles ① Operational expenses of a cooperative listed in 1-4 No. 1 of the crime sight table in the original adjudication are used as expenses to be incurred for the performance of duties of a cooperative established without a resolution on budget compilation at the inaugural general meeting. ② An attorney-at-law appointment contract entered in 2/1,2, and 5 of the crime sight table 2 at the time of original adjudication was entered into urgently as it was impossible to respond to the lawsuit brought against a cooperative before the budget was established at the general meeting of April 28, 2012. ③ The expenditure of each expense described in 2/3, 4, 6, or 9 of the crime sight table 2/3 at the time of original adjudication constitutes an emergency evacuation or a justifiable act since each expense is to be used for holding the general meeting of April 28, 2012.