The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, for three years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. misunderstanding of facts or misunderstanding of legal principles that the Defendant received KRW 1,572,962,288 (hereinafter “the instant money”) from Q from the representative director of P Co., Ltd. (hereinafter “P”), and M Co., Ltd. (hereinafter “instant company”) whose representative director is the Defendant’s M Co., Ltd. (hereinafter “the instant company”) submitted the said P tax invoice under the name of the said P (hereinafter “instant tax invoice”) for which the cost of the sports uniforms was appropriated to the Defense Acquisition Program Administration, and then received the price of supply after concluding the said contract for the sports uniforms supply with the Defense Acquisition Program Administration (hereinafter “the instant tax invoice”). It is only recognized that the Defendant received the price of supply after concluding the said contract for the sports uniforms supply (hereinafter “the instant contract”).

1) In relation to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), the instant amount received by the Defendant from the above Q does not receive a discount from the company's payment of the original payment to P in excess of the original payment, but the Defendant received the payment from the above Q individual as a veterans payment or subsidy and distributed it to the above members through L, so the status of the custodian of the crime, the crime of embezzlement, and the intent of illegal acquisition is not recognized. 2) As to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), the instant tax invoice cannot be deemed to be a false calculation of the original payment. 2) The submission of the tax invoice cannot be deemed to be an active deception by the person in charge of the business of the company of this case, without the involvement of the Defendant, by submitting the past tax invoice as it is at the request of the Defense Acquisition Program Administration, and the submission of the final unit price contract between the parties concerned under the "Act on Contracts to Which the State is a Party" (hereinafter "State Contract Act").