The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

1. Summary of grounds for appeal;

A. Fact-misunderstanding and legal principles 1) The Defendant, when preparing an agreement or approval on the transaction unit price of raw materials, as stated in the facts charged, drafted a statement of raw material meat supply and transaction, 150 won, and 50 won, reduced the transaction unit price of black money to 150 won, and ② reduced the transaction unit price of any body other than certain non-standard or grade, ③ deducted the burden on slaughter expenses from transfer to H Co., Ltd. (hereinafter “victim”) Co., Ltd., Ltd. (hereinafter “victim Co., Ltd.) (hereinafter “victim Co., Ltd.”), ④ deducted some amount of raw material meat supply of raw materials on Aug. 23, 2013 and G name on Oct. 31, 2013. 5) applied the transaction unit price at 71% of the average nationwide unit price with respect to the part traded in F name as indicated in the following. The Defendant and the Victim Co., Ltd. (hereinafter “Defendant Co., Ltd.) prepared a false statement of transaction details.

shall not be deemed to exist.

Nevertheless, the court below did not have such an agreement or approval based on the statements of J, L, M, etc. for which credibility is not recognized.

Report, the defendant prepared a false statement of raw material development and transaction;

The judgment of the court below is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

(1) When the Defendant first trades with the victim under the name of E, the amount of black money traded at KRW 150,50, and KRW 50 is set at KRW 500 of the average Jeju unit price (800 won in a contract, but 300 won in the last time) at the time when the Defendant initially trades with the victim. After the commencement of a new transaction under G name, the Defendant provided the victim company with the advance payment or deposit additionally, or paid transport charges, credit charges, etc. on behalf of the victim company, and the victim company provided the transaction unit price at “350 won of the average Jeju unit price.”