Of the defendants, the part of the defendant is reversed.

A defendant shall be punished by imprisonment for four months.

except that from the date of this judgment.

A. The lower court found the Defendant guilty of the facts charged in the instant case without deceiving the victim, on the ground that the Defendant had the right to receive the payment of the construction cost and the agreed amount from the injured party, and thus, did not err by misapprehending the legal doctrine or by misapprehending the legal doctrine.

B. The sentence of the lower court’s improper sentencing (six months of imprisonment, two years of suspended sentence, two years of community service order) is too unreasonable.

2. Determination

A. 1) The lower court found the Defendant guilty of the facts charged on the ground that the Defendant did not simply have received payment from the injured party, but it was sufficiently recognized that the Defendant had concealed the injured party, as shown in the facts charged in the instant case, on the ground that, in light of the following: (a) the victim and the co-defendant’s statement in the lower court was specific and consistent; (b) the content of the civil works and profit distribution; (c) dispute over construction cost; (d) the time of disposal of the instant land by the injured party; and (e) the Defendant’s behavior that attempted to tear and destroy evidence at the time of discovery

2) In full view of the following circumstances acknowledged by the evidence duly adopted and examined by the lower court in addition to each of the circumstances properly explained by the lower court, the Defendant, as stated in the instant facts charged, shall return the money to the victim as the construction cost for the reduction and exemption of the income tax.

It is possible to fully recognize the fact that he/she attempted to obtain money by deception, but attempted to do so.

(1) At the court of the court below, the victim purchased the land from Yangsan-si, "The victim raised the value by cutting the cutting construction work and the flating work, and then purchased the land at approximately KRW 40-450,000 per square meter according to a sale plan, and the defendant.