The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of four years and a fine of thirty thousand won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Defendant (the fact-finding, the error of unfair sentencing) 1) mistake of facts (the illegal action after the W-related bribery) (the fact-finding, the illegal action agency) and his defense counsel had withdrawn both the argument of misconception of facts and misapprehension of the legal principles as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Misappropriation) and the occupational breach of trust during the third trial of the trial of the trial of the trial of the trial of the trial of the trial of the trial of the trial of the trial of the trial of the trial of the trial of the court of the trial. The defendant received 10 million won as a bribe from U tax accountant as stated in the criminal facts No. 201-A of the judgment of the court below, but the above bribe was merely received as a reward for the decision of capital gains tax on X, and the defendant did not have any intention to deny W’s capital gains tax on the intent to accept a bribe in connection with W-related decision of capital gains tax or bribery. Nevertheless, there was an error of misconception of facts in finding the guilty of this part of the indictment of unfair sentencing.

B. The lower court’s sentence against the Defendant against the prosecutor (unfair form of punishment) is too unhued and unreasonable.

2. Judgment on the defendant's assertion of mistake of facts

A. In March 2014, the summary of this part of the facts charged (the fact that the real estate transferred by a taxpayer does not correspond to the "Requirements for Reduction and Exemption of Transfer Income Tax on Self-Cultivating Farmland for 8 or more years under Article 69 of the Restriction of Special Taxation Act", the Defendant received a request and accepted the transfer income tax in accordance with the written report, and the Defendant did not accept the request.

Between June 2014 and July 1, 2014, the Defendant’s capital gains tax reduction or exemption for self-employed farmland from U to taxpayer W and X for more than 8 years under Article 69-8 of the Restriction of Special Taxation Act.