The judgment of the court below is reversed.

Defendant

The punishment against A shall be 8 months, and the punishment against Defendant B shall be 4 months, respectively.

1. The decision of the court below on the summary of the grounds of appeal (the amount of 10 months imprisonment with prison labor for the defendants A and the amount of 95 million won additional collection, the amount of 4 months imprisonment for the defendants B and additional collection of 10 million won) is too unreasonable.

2. Determination

A. Each of the crimes of this case against Defendant A’s assertion of unfair sentencing is committed as if Defendant A had the Commissioner of the National Tax Service, etc. exercise influence over Defendant A to raise the business funds of Defendant A, and acquired 15 million won in total from the victim with rain funds, and the crime is very serious, and the victim wants to punish Defendant A. However, Defendant A’s mistake is recognized; Defendant A is also liable for the occurrence or expansion of the crime; Defendant A is also responsible for the occurrence or expansion of damage to the victim to obtain economic benefits by processing tax reduction and exemption cases through illegal solicitation against the power failure to reach the age limit of 1984; Defendant A was punished as a violation of the Framework Act on Civil Defense; Defendant A did not reach the age limit of 15 million won in total; Defendant A’s motive to commit the crime of this case; Defendant A’s act of acquisition of 6 million won in consideration of the victim’s motive to commit the crime of this case; Defendant A’s health and behavior more favorable to Defendant A’s 60 million won in total; Defendant A’s motive to commit the crime of this case.

B. Ex officio determination of Defendant B on January 28, 200 of the former Attorney-at-Law Act