The judgment below

The guilty part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for three years.

except that this judgment.

1. The court below sentenced each of the charges of this case on the ground that the statute of limitations of prosecution for the obstruction of the execution of fraudulent means as of April 12, 2006, August 28, 2006, August 30, 2006, November 15, 2006, and December 1, 2006, respectively, had expired for five years, and sentenced each of the charges of this case on the ground that Article 326 subparagraph 3 of the Criminal Procedure Act had expired, and Article 326 subparagraph 3 of the same Act had been convicted.

However, the Defendant appealed against the guilty portion of the judgment of the court below, and the prosecutor did not appeal against the judgment of the court below, which became final and conclusive as it is.

Ultimately, this Court's judgment is limited to the guilty part of the judgment below.

2. Determination on the grounds for appeal

A. (1) The summary of the argument of misapprehension of the legal doctrine is that the Defendant stated the victim’s Korean Veterans Welfare and Healthcare as “State agency, etc.” without specifying the victim in the statement of grounds of appeal.

However, the defense counsel under the Criminal Act asserts the misapprehension of legal principles on the premise that the "amount of fraud" and the "amount of profit" under Article 3 (1) of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes are different concepts, and the victim of the fraud committed by the court below which applied the Act on the Aggravated Punishment, etc. of Specific Economic Crimes is the Korea Veterans Welfare and Healthcare Corporation, so the victim related to the grounds for appeal in this part

The ordered printed materials were supplied normally in accordance with the contractual terms.

Therefore, in calculating the amount of profit from the defendant's violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the appropriate value of printed materials supplied to the Korean Veterans Welfare and Health Corporation should be deducted from the transaction price.

On the other hand, the transaction value per se is recognized as the amount of profit caused by fraud.