The judgment below

The guilty part against Defendant A and the part against Defendant B and C, respectively, shall be reversed.

Defendants.

1. Summary of grounds for appeal;

A. Defendant A1) misunderstanding the facts and misapprehension of the legal principles, Defendant A’s participation is not a principal offender but a joint principal offender, inasmuch as: (a) Defendants A and C merely engaged in the raising of operating expenses from a subcontractor; and (b) Defendant A did not instruct or approve the raising of operating expenses from a subcontractor; and (c) Defendant A’s participation is not a joint principal offender.

2) The punishment sentenced by the lower court to Defendant A (two years of imprisonment) is too unreasonable.

B. Defendant B (unfair sentencing)’s punishment sentenced by the lower court to Defendant B (two years of imprisonment, additional collection KRW 1.1 billion) is too unreasonable.

(c)

Defendant

C1) In misunderstanding the legal principles, Defendant C received an order of KRW 1.8 billion under the direction and supervision of A and E, the head of the Civil and Environmental Project Headquarters, the head of the headquarters of the Civil and Environmental Project Headquarters, and consumed the said money as operating expenses, etc., Defendant C is A and E.

Therefore, the above money cannot be collected from Defendant C.

Defendant C spent the above money jointly with A or E

Even if Defendant C is to collect more than half of the total amount of KRW 900 million, it shall be additionally collected.

2) The punishment sentenced by the lower court to Defendant C (two years of imprisonment, additional collection of KRW 1.8 billion) is too unreasonable.

(d)

The Prosecutor (Defendant A) 1) misunderstanding the facts (Crime A) for the benefit of the Y Co., Ltd. (hereinafter “Y”), Defendant A paid to Y by unfairly increasing the amount of luminous dredging construction without going through a normal company’s internal procedure as a compensation for damages related to the construction of the Highway between BVs, which has already been settled, without going through a normal company’s internal procedure. This constitutes embezzlement or breach of trust.

2) The sentence sentenced by the lower court to Defendant A is too unhued and unreasonable.

2. Determination:

A. Determination on Defendant A 1) The joint principal offender under Article 30 of the Criminal Act is a crime committed through a functional control based on the intention of joint processing and the intention of joint processing.