The judgment of the court below is reversed.

Defendant

A Imprisonment for 8 years and fines for 380,000,000 won, Defendant B for 2 years and Defendant B.

1. Summary of grounds for appeal;

A. Defendant A1) In collaboration with Defendant A (misunderstanding of facts and misapprehension of legal principles) C, part of C of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery) that received a bribe from Defendant B received a bribe from Defendant B and delivered 1/2 of them to the Defendant, the amount of acceptance of bribe against the Defendant should be recognized as KRW 6,0250,000.

B) Inasmuch as violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery) that received a bribe from B alone does not provide money to the Defendant for solicitation in connection with the Defendant’s duties, the crime of fraud or crime of embezzlement cannot be established, apart from the fact that the crime of embezzlement or crime of embezzlement is established, since the Defendant, by deceiving B, received money for personal use, such as purchase cost of goods.

C) Of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery) that receives a bribe from D, the Defendant did not receive the above money from D in the part of the amount of 3 times a net sum of the attached crime list (3) in the judgment of the court below.

D) The Defendant prepared a written request for daily audit, which is an official document, without recognizing that the Defendant was false, for the preparation of a false official document, for the event of a false official document, for the forgery of a private document, and for the use of a falsified document, and for the preparation of each private document in the name of AF under the explicit or implied consent of AF.

2) The sentence sentenced by the lower court to the Defendant (a punishment of 9 years of imprisonment, a fine of 400,000,000) is too unreasonable.

B. Defendant B (1) In the offering of a bribe to A, there was no intention to grant a bribe since the misunderstanding of the facts and misapprehension of the legal principles on the list of offenses (2) Nos. 1 to 27, 34-35 at a net time and the Defendant paid money to A, and the Defendant did not intend to grant a bribe.

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

(c)

Defendant

C1) The Defendant, misunderstanding the facts and misapprehension of the legal principles, did not err by misapprehending the legal principles, and did not err by misapprehending the amount of each of the money at least 1,6-9 times in the annexed crime inundation table (1) from B. D.