[Defendant A] The part of the lower judgment against Defendant A is reversed.

Defendant

A shall be punished by imprisonment for a period of two years and six months and fine.

Of the facts charged against Defendant H (hereinafter “H” and the name of “stock company” in the case of a stock company), the lower court dismissed each prosecution on the violation of the Punishment of Tax Evaders Act relating to the list of crimes (1) (the revocation part) attached to the lower judgment, and the violation of the Punishment of Tax Evaders Act relating to the list of crimes (3-A) attached to the lower judgment among the facts charged against Defendant N (the revocation part), and convicted each of the charges committed against Defendant H only on the violation of the remaining Punishment of Tax Evaders Act and the violation of the remaining Punishment of Tax Evaders Act against Defendant N.

However, among the judgment below, the above defendants appealed against the defendant H and N, but the prosecutor did not appeal against the dismissal of prosecution. Thus, the dismissal of prosecution against the defendant H and N in the judgment below is separately confirmed and excluded from the scope of the judgment of this court.

Summary of Grounds for Appeal

Documents submitted by the defense counsel of the Defendants, including a written supplement of the grounds for appeal, a defense counsel’s written opinion, and a summary of oral argument, shall be deemed to be within the scope of supplement in case of legitimate grounds for appeal.

Defendant

A's each taking of property in breach of trust No. 1 of the judgment of the court below in the case of 2018 Highis347

B. (1) and (2) and paragraph (1) of the judgment of the court below in the case of 2018 Gohap432] Defendant A’s defense counsel on the misconception of facts as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (the issuance of false tax invoices, etc.) in the statement of grounds for appeal

Although the defendant A and the defense counsel have asserted the mistake of facts on the part of the claim, they withdrawn the above claim on the first day of the trial of the party.

The "Defendant" shall be referred to as the "Defendant" in the relevant item of a mistake of facts concerning illegal solicitation.

The same shall also apply to other defendants.

E, F, and K have been urged to participate in the transaction process without any pressure to increase N’s sales.