All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant (part of the charge) 1) misunderstanding of facts and misunderstanding of legal principles in accordance with the direction of E, and there was no conspiracy to commit E and criminal acts. 2) The lower court’s sentence of unreasonable sentencing [5 million won of a fine (violation of Article 45 of the Political Funds Act) and fine of two million won of a fine (violation of the Political Funds Act)] is too unreasonable.

B. Since the crime of omitting an accounting report among the facts charged against the Defendant by the prosecutor (defluence part) was committed repeatedly under the criminal intent of a single and continuous criminal offense, the statute of limitations should be deemed to run from the time of the final crime.

However, the lower court, on the contrary, deemed that the Defendant’s omission of accounting report was in a substantive concurrent relationship, and rendered a judgment of acquittal on the grounds that the statute of limitations for each of the crimes in the attached Table 1 to 17 of the lower judgment among the charges against the Defendant has expired, erred by misapprehending the legal doctrine on the judgment on the number of crimes

2. Determination

A. The court below rejected the above assertion in detail on the defendant's assertion of misunderstanding of facts and misunderstanding of legal principles (the part concerning the charge of oil) by considering the same assertion as the grounds for appeal in this part of the court below's judgment, and comparing the above judgment with records, the court below's judgment is just and acceptable, and there is no error of law by misunderstanding facts or by misunderstanding of legal principles as alleged by the defendant

Defendant’s assertion of mistake and misapprehension of legal principles is rejected.

B. Determination of the Defendant’s assertion of unfair sentencing (the part on the charge of penalty) is based on the statutory penalty, and a discretionary determination is made within a reasonable and appropriate scope, taking into account the factors constituting the conditions for sentencing under Article 51 of the Criminal Act.

However, the trial-oriented principle that is taken by our Criminal Procedure Act.