Of them, the remainder of the AB excluding the use fraud of computers, etc. shall be reversed.

Defendant .

A. The defendant (the fact-finding, misunderstanding of legal principles, and improper sentencing) 1) misjudgments of facts (the violation of Certified Tax Accountant Act) merely provided tax agent services under the business instruction or approval of certified tax accountant G or B, and thus, it cannot be deemed that the defendant independently reported tax affairs by excluding the certified tax accountant. Thus, the judgment of the court below which found the defendant guilty of this part of the facts charged is erroneous in misunderstanding of legal principles (the judgment of the court below is erroneous in misunderstanding of legal principles). 2) The other party who insultingly made the defendant is a business owner providing tax agent services, and the victim is not recognized as having little possibility

2) The sentence of imprisonment (four months of imprisonment and two years of suspended execution) imposed by the lower court is too unreasonable and unfair. (b) The evidence of mistake of facts (the fact-finding and fraud by use of computer, etc.) 1) reveals that the Defendant registered automatic transfer delivery service without the consent of the victims and allowed the Defendant to withdraw from the fee. Thus, the lower court acquitted the Defendant of this part of the charges, which is erroneous in the misunderstanding of facts.

2) The sentence imposed by the lower court on the grounds of unreasonable sentencing (four months of imprisonment and two years of suspended execution) is too uneasible and unfair.

2. Judgment on the defendant's misconception of facts or misapprehension of legal principles

A. The witness BB’s statement in the court of the first instance on a mistake of facts (the violation of the Certified Tax Accountant Act) is difficult to believe it as it is in view of the relationship between the witness, the defendant, and the B. The following circumstances, namely, ① the date and time of the crime indicated in this part of the facts charged, is the period during which the defendant worked in the B Certified Tax Accountants Office, and ②, a certified tax accountant, constitutes “the company indicated in this part of the facts charged from the investigative agency to the court of the original trial