The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor for two years, for one year and ten months, and for six months, for Defendant C.

1. Summary of grounds for appeal;

A. Defendant A’s ground of appeal 1) N (hereinafter “Nonindicted Company”)

2) As inventory goods delivered by the Defendant constitute “unreceable new goods” as stated in the public notice of tender notice, delivery of inventory goods does not violate a contract. 2) There is no evidence to acknowledge that the Defendant had approved alteration by co-defendants, etc. or fraudulent acts using such act.

(B), (2), (3-B, (4) of the original criminal facts 1-2, (2), and (3) of the Seoul Urban Railroad Corporation (hereinafter “Seoul Urban Railroad Corporation”) merely made an implied objection to the offer of parts produced domestically by altering an import declaration certificate, etc. by Defendant B and Defendant D on the contract with the Seoul Urban Railroad Corporation (contract Number AC) and thus, the Defendant did not intend to jointly process (Article 3-4 of the original criminal facts). The sentence of the lower court on unreasonable sentencing (Article 3-4 of the original criminal facts) is too unreasonable.

B. Defendant B’s appeal ground 1) misunderstanding of facts as to Article 3(a) of the crime of the lower judgment is merely a proposal made by the Defendant based on the determination that the contract would be beneficial to the company, and the forgery of documents, such as an import declaration certificate, is exclusively in charge of the business team, and thus the Defendant’s act is nothing more than aiding and abetting. 2) Criminal facts constituting the lower court’s crime 3-B, and goods supplied under the contract with the Korea Railroad Corporation and the Korea Railroad Corporation, which belong to the affairs of the logistics team. As such, the Defendant, working at the Pyeongtaek Factory, did not know that there was a mixture of parts domestically produced by an alteration

3) It was known that the contract entered into with the Incheon Matt for misunderstanding of facts as to Article 3-3-c of the facts of the lower judgment ought to be mistaken for the supply of parts domestically produced by mistake as an internal contract. 4) The sentence of unfair sentencing (two years and four months of imprisonment) of the lower court is too unreasonable.

(c).