The judgment below

The guilty portion shall be reversed.

A defendant shall be punished by imprisonment for four years.

1.50 million won from the defendant.

1. Progression of litigation and scope of adjudication of this court;

A. The lower court determined that among the facts charged in the instant case against the Defendant, the Defendant was acquitted on the following grounds: (a) the charge of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), fraud, attempted fraud, interference with disabled business, such as computer, etc.; (b) the Defendant convicted the Defendant of interference with tendering, and sentenced the Defendant to the collection of penalty of KRW 5 years and KRW 1520 million; and (c) the charge of taking property in breach of trust, and attempted taking property in breach of trust.

B. 1) Prior to remand, the Defendant appealed against the guilty portion of the judgment below on the ground that ① the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the fraud, the fraud, the relationship with the disposal act and the offender, the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, the establishment of fraud other than the interference with bidding, the calculation of profits of the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), ② the sentencing was unfair, and the prosecutor appealed against the entire judgment of the court below on the ground that ① the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the mistake of the

2) Prior to remand, the trial rejected all the arguments on the grounds for the above appeal by the Defendant and the Prosecutor, and dismissed all the Defendant’s appeal and the Prosecutor’s appeal.

(c)

The judgment of the Supreme Court and the refund 1) The defendant appealed against the guilty portion of the judgment of the court prior to remand on the grounds of misunderstanding the legal principles on deception of fraud, disposal act and relation with a person, property damage, fraud fraud, fraud fraud, fraud fraud fraud, and collection of additional tax pursuant to the Act on Regulation and Punishment of Concealment of Criminal Proceeds, etc. with respect to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), fraud, fraud, and attempted fraud. The prosecutor appeals against the guilty portion of the judgment prior to remand, on the grounds of misunderstanding the legal principles on the punishment of additional tax collection pursuant to the Act on the Aggravated Punishment, etc. of Specific Economic Crimes.