All appeals by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendants 1 and 1) The Defendants’ re-written evidence of election expenses and the false accounting report were not proven, but the Defendant B prepared tax account statement in the amount including it to receive the actual expenses paid.

Since the above tax invoice is consistent with the actual transaction relation, it cannot be concluded that the tax invoice and the accounting report based thereon are false.

In addition, there is no fact that the Defendants conspired to commit this part of the crime.

B) The fact that Defendant A’s offering of money and valuables related to Defendant A’s election campaign for N,O, P, Q, R, and election campaign against Defendant A paid an additional amount of statutory allowances for one day to 6 persons, such as N, etc. However, this is merely due to a mere occupational error of employees of the competent election management commission or Defendant A, and there was no intention to offer money and valuables related to election campaign to Defendant A.

C) The fact that Defendant A violated the Public Official Election Act related to Defendant A’s election affairs clerk V and each political fund law and Defendant A paid KRW 130,000 to Defendant V of the election affairs clerk in cash is merely the fact that Defendant A paid KRW 130,000 to Defendant V of the election affairs clerk for the purpose of concluding the dispute, and

D) Defendant B provided money and valuables related to the election campaign against Defendant B to Defendant B’s election campaign office staff AB, and Defendant B paid money and valuables to AB at a separate fee or expense for the drafting of the wife of the G candidate’s capital, not for the election campaign.

2) The punishment sentenced by the court below to the defendants (the punishment of KRW 3,00,00 for each of the crimes listed in paragraphs 1 and 2-A, b-1 of the judgment below, and the fine of KRW 500,00 for each of the crimes listed in subparagraph 2-b(b) of the judgment below, and the fine of KRW 2,00,00 for each of the crimes listed in paragraph 2-2 of the judgment below is too unreasonable.

B. Prosecutor 1) The fact that Defendant A’s violation of the Public Official Election Act and violation of each political fund law are stated in this part of the charges.