The judgment below

All convictions against Defendant A and B shall be reversed.

Defendant

A shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. Defendant A1) misunderstanding of facts [the guilty part of the judgment of the court below 2018Gohap178] ① The certificate of borrowing from May 29, 2016 is attached to the judgment of the court below as “attached Form 9”, and hereinafter “the certificate of borrowing from May 29, 2016” is merely the purport that “it is likely that the “two” portion of the above certificate of borrowing from the National Science Investigation and Investigation Agency might have been written”. Thus, the above appraisal result alone does not mean that the “two” portion of the above certificate of borrowing from the defendant was written by the court below, and there is no doubt that Defendant A and the above ruling of the court below did not have to receive interest at least three million won per month on the borrowed money from May 9, 2016, and there is no doubt that Defendant A did not have any error in matters of law by misunderstanding of facts with the name of the lender attached to the judgment of the court below.

B. Defendant B 1) misunderstanding of facts (the guilty part of the judgment of the court below (the guilty part of the judgment of the court below 2018Gohap83) 1) Defendant B is a building of 558 square meters and its ground (hereinafter referred to as “I real estate”) in Kimhae-si, Kim Jong-si, and the building is “I building”.

) The amount of KRW 50 million to pay the capital gains tax on sale and the land and buildings owned by the Defendant Kimhae-si Building (hereinafter referred to as “land and buildings”).