Among the parts on Defendant C and D, each of them is reversed, and this part of the case is remanded to the Seoul Northern District Court.

1. The Prosecutor’s grounds of appeal on Defendant C and D (to the extent of supplement in case of supplemental appellate briefs not timely filed)

A. Article 2 subparag. 7 through 9 and Article 43 subparag. 2 of the Public Notice of Values and Appraisal of Real Estate Act (hereinafter “Public Notice of Values and Appraisal Act”) define that “appraisal” refers to determining the economic value of land, etc. and indicating the result thereof at the price. An appraisal business entity refers to a certified public appraiser who has reported pursuant to Article 27 and an appraisal corporation who has obtained authorization pursuant to Article 28, and an appraisal business entity who has obtained authorization pursuant to Article 28. As such, an appraisal business entity who is not an appraisal

Meanwhile, Article 2 of the Certified Public Accountant Act lists the scope of duties performed by a certified public accountant on commission of others as "accounts on audit, appraisal, calculation, filing of accounts or establishment, etc. of a corporation" (Article 1), "tax office agent" (Article 2), and "business incidental to subparagraphs 1 and 2" (Article 3).

In light of the purpose and purpose of the Certified Public Accountant Act’s legislative intent and purpose, and the purport and contents of the above provision that prescribes the scope of the certified public accountant’s duties in order to ensure the accuracy and adequacy of accounting information, “appraisal of accounting” as prescribed by the above provision refers to the business of reporting the analysis and judgment based on the professional accounting knowledge and experience on accounting documents, such as statement of financial position and statement of profits and losses, etc. prepared by the company. This includes not only the determination as to whether the accounting documents recorded by measuring the economic activities of the company have been accurately and appropriately prepared in accordance with the accounting standards, but also

However, at the request of another person, the Real Estate Publication Act.