The judgment below

Of them, the part of collection against Defendant A, the part against Defendant B, and the judgment against Defendant C.

1. Summary of grounds for appeal;

A. Defendant A1) misunderstanding of facts and misunderstanding of legal principles that the amount the Defendant received from K is not a solicitation against tax officials, but an investment money. Nevertheless, the lower court found the Defendant guilty of the facts charged in the instant case erred by misapprehending of facts and misapprehending of legal principles. 2) The lower court’s sentencing (two years of imprisonment) is too unreasonable.

B. Defendant B1) misunderstanding of facts and misunderstanding of legal principles: (a) The Defendant conspired with K on January 15, 2008 and did not receive KRW 300 million in cash on the pretext that he would allow tax officials to be reduced or exempted from taxes. Nevertheless, the judgment of the court below convicting this part of the facts charged is erroneous in misunderstanding of facts and misunderstanding of legal principles. (b) The Defendant did not assist the Defendant with regard to the crime of receiving KRW 200 million in cash in return for soliciting tax officials from K on March 10, 2008 and allowing tax officials to be reduced or exempted from taxes. Nevertheless, the judgment of the court below convicting this part of the facts charged is erroneous in misunderstanding of facts and misunderstanding of legal principles. (b) The judgment of the court below sentencing of unfair sentencing (one year and two months imprisonment)

C. Defendant C1) In collusion with Defendant C1, the Defendant did not receive KRW 200 million in cash on the pretext that he would have a tax official reduced or exempted taxes by soliciting a tax official from K on March 10, 2008. Nevertheless, the lower court found the Defendant guilty of this part of the facts charged erred by mistake of facts. 2) The lower court’s sentencing of unfair sentencing (one year of imprisonment) is too unreasonable.

1) The lower court’s sentencing against Defendant A (e.g., e., e., e., e., g., e., e., e., g., e., g., e., g., e., g., e., g., e., g., e., e., g., e., e., g., e.,