The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact, the Defendant: (a) reported the fact that he had been lawfully retired from D shop Nos. 2648, 2651 and 2653 (hereinafter “instant store”) to suspend the business and use it as a warehouse; and (b) the Defendant did not falsely reported the fact that he left the shop and continued to operate the business in order to avoid the payment of D shop revitalization fund and funds liquidity fund.

Nevertheless, the judgment of the court below convicting the charged facts of this case is erroneous and adversely affected by the conclusion of the judgment.

B. The punishment sentenced by the lower court (an amount of KRW 3 million) is too unreasonable.

2. Comprehensively taking account of the following circumstances acknowledged by the lower court’s judgment and the evidence duly admitted and examined by the first instance court as to the assertion of mistake of facts, the Defendant continued to conduct business even after he/she reported the departure of the store of this case.

Therefore, we cannot accept the defendant's assertion of mistake of the above facts.

① During the process of confirming the elector’s list on July 2013, K manager in charge of store management in F’s business team, K manager found the fact that the Defendant continues to engage in business by using lighting at each of the above stores, displaying things, etc., even though he/she was full-time in the process of checking the elector’s list.

K immediately reported this fact to AF, who is the head of the business team, and notified the accounting team in charge of reporting the entry and departure.

② On July 2015, F Co., Ltd.: (a) conducted an investigation to confirm whether there is a similar case with the Defendant, and (b) additionally discovered the fact that the Defendant continues to engage in business after reporting the fact that he/she has retired from the office of 2653.

On July 2015, KJ of the accounting team directly connects K with the electricity of the neighboring store and continues the operation of the store of this case.