The judgment of the first instance shall be reversed.

A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 400 million.

The above fine shall be imposed on the defendant.

1. The scope of this Court’s trial is attached to the judgment of the first instance court among the facts charged against the defendant in this case;

(1) On June 22, 201, May 31, 2011, June 15, 2011, and on June 22, 2011, 4, 5, 6, 8, 9, 10, 12, 13, 14, 15, 17, and attached Table 14 (2), 2, 3, 10, 15, 10, 10, 201, 2, 10, 10, 105, 10, 10, 200, 10, 10, 200, 10, 10, 200, 10, 200, 10, 20, 10, 20, 20, 20, 10, 30, 20, 201, 10, 205, 10, 2010.

In the end, the scope of the court's judgment is limited to the conviction of the defendant in the first instance judgment.

2. Summary of grounds for appeal;

A. The Defendant of mistake of facts in the facts charged in the instant case refers to the tax invoice as of February 22, 201 among the sequence 3, 2011, May 31, 201, June 15, 2011, and the tax invoice as of June 22, 201, Nos. 10, 13, 15, and the attached sheet as of June 22, 201.