All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed by the defense counsel).

1. Judgment on the grounds for appeal by the defendant

A. As to the assertion that the Defendant’s instant order is a legitimate exercise of authority that does not constitute abuse of authority as it constitutes a legitimate ground for refusing to submit audit data, the “use of authority” in the crime of abusing authority under Article 123 of the Criminal Act means the unlawful exercise of matters belonging to the general authority by a public official. In other words, in a formal and external manner, it means a case where a public official appears to perform his/her duties, but its substance means an act other than legitimate authority, and the standard for determining whether the instant order constitutes abuse ought to be determined by considering all the elements, such as the specific public official’s act of performing duties, necessity and reasonableness in light of the situation where the request was made, and whether the exercise of authority

In addition, in the crime of interference with the exercise of rights, the term “when a person makes another person perform an act without any obligation” refers to the time when a public official makes another person perform an act without any obligation under the law. Thus, even if a public official allows a person in charge of practical affairs to do a fact-finding act assisting the performance of his/her duties with respect to matters within his/her authority, such act is only connected to the performance of his/her duties, and thus, in principle, cannot be deemed to fall under “when a person makes another person perform an act without any obligation” as referred to in the crime of interference with the exercise of rights. However, if the standards and procedures for the performance of duties are specifically stated in the statutes and the standards and procedures for the performance of duties are applied to the person in charge of practical affairs and are given a unique authority and role