The punishment against the accused shall be determined by imprisonment with prison labor of two years and six months and by a fine of thirty million won.

A. Defendant 1) misunderstanding of facts and misapprehension of legal principles asserted that the Defendant should deduct the portion of the value-added tax and the system linkage with each other in the grounds of appeal, but as a whole, it appears to the purport of dispute over each bribe value as a whole, the lower court’s ex officio examination of the bribe value calculated by including the above deduction portion is also justifiable. Since value-added tax cannot be deemed to have been granted a bribe because it did not have the right to dispose of the said portion. Therefore, in calculating the value of each bribe of this case, the value-added tax should be calculated in addition to the portion of the value-added tax, and in calculating the value of each bribe of this case, the amount equivalent to KRW 10,000,000,000 to be borne by the Defendant is merely a late payment by the Defendant. Nevertheless, in calculating the value of each bribe of this case, the lower court included the value-added tax in calculating the value of each bribe of this case, and included it in the value of each bribe on the ground that the Defendant paid 9,134,00 won in fact.

B. With respect to the violation of the Board of Audit and Inspection Act due to the mistake of facts as to the acquittal portion and the obstruction of audit by misapprehending the legal principles, that is,, even if an investigation agency states false facts to the investigation agency or presents false evidence, if the investigation agency made a wrong conclusion only with false statements and evidence without sufficient investigation, it shall be deemed as a result of insufficient investigation, and thereby, it shall be deemed that the investigation was hindered by fraudulent means.