The contents in the statement of reasons for appeal filed on February 25, 2013 after the deadline for submitting the statement of reasons for appeal are examined only to the extent that it supplements the reasons for appeal.

Although it was true that the defendant in mistake of facts received 50 million won from B, it was borrowed from B, and it is not a honorarium for selling AC to H.

Nevertheless, the lower court’s finding the Defendant guilty of this part of the facts charged solely with the statements, etc. made by B without credibility is unlawful as it erred by misapprehending the fact that it was impossible to examine the substance thereof.

The lower court’s sentencing that sentenced the Defendant of an unreasonable sentencing amounting to four years of imprisonment, additional collection of 50 million won, is too unreasonable.

Judgment

On May 25, 2012, Defendant B (hereinafter “B”) at the lower court’s judgment on the assertion of misunderstanding of facts stated to the effect that “the Defendant had consistently given the Defendant KRW 50 million to the case cost of a sales contract for AC” since the public prosecutor’s statement at the public prosecutor’s office on May 25, 2012. Such a statement at B is specific and consistent with the important parts, such as the situation before and after the AC was traded, the circumstances leading the Defendant to pay KRW 50 million to the Defendant, etc., and its credibility is recognized in line with the following circumstances. Thus, the Defendant’s statement at KRW 50 million, which the Defendant received from B, constitutes the money that the Defendant received with respect to his duties as H transfer agent.

B experienced financial difficulties while operating AC, around August 2008, sold the land and buildings of AC to N, and leased the land and buildings from N to operate AC again.

B was proposed by H to purchase AC's land, buildings, claims, and inventory goods, etc. around September 2008, and it was so proposed by H to sell AC's land and buildings with N's consent, and negotiation was conducted with respect to the P of H's head of the P, the former head of the Defendant, etc., and the timing of sale and purchase.

B At the time, salaries shall be paid to the employees of AC, Q and R, which they operated.