All appeals filed by the prosecutor against the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Comprehensively taking account of the evidence submitted by the prosecutor, the fact that Defendant A conspired with B and C to commit the instant fraud can be sufficiently recognized.

B. The sentence sentenced by the court below to Defendant B and C (a fine of 5 million won) is too uneased and unfair.

2. Determination

A. As to the assertion of mistake of facts (Defendant A) 1, the lower court determined on this part of the facts charged, i.e., the facts and index materials transported by Saturdays to a place different from the construction contract content, respectively, may be acknowledged, but in light of the following circumstances, the evidence submitted by the prosecutor alone was proven to the extent that there is no reasonable doubt for the judge to have been proven that the Defendant conspired with B or C, or the Defendant had a criminal intent to commit fraud.

The Defendant was acquitted on the part of the Defendant on the ground that it is insufficient to view it and there is no other evidence to prove it.

A) There was an agreement between Changwon-si and K Co., Ltd. (hereinafter “K”) and M Co., Ltd. (hereinafter “M”) to pay the subcontract price that K should pay to M directly.

B) The “first (12) Hawn Hawn Hawn Hawn Hawn Hawn Hawn Hawn” and “Wn Hawn Hawn Hawn Hawn Hawn Hawn” did not indicate

C) The sum of the “amenity statement” as mentioned above is KRW 457,700,00 (i.e., an amount that does not include soil and sand transport expenses), and the amount paid directly to M on December 23, 2015 at Changwon-si is also identical to the above amount accurately.

D) On the other hand, in relation to index materials, approximately KRW 4,800,000 related to index materials is stated in the “the first demand for salary level” and “the first demand for salary level” and “the statement of weather.” However, the expenses related to index materials are not included separately.