Defendant

Each appeal filed by a farming association corporation and each appeal filed by the prosecutor against A, B, and C shall be dismissed.

1. Summary of grounds for appeal;

A. Defendant A and D Agricultural Partnership 1) The Defendants’ assertion of misunderstanding of the facts and misapprehension of the legal doctrine (2014 senior 427 cases) C is a broker of D Agricultural Partnership (hereinafter “D”) and D issued or received account statements after having actually traded agricultural products, etc. with the trading company.

2) Defendant A’s assertion of misunderstanding of the facts and misapprehension of the legal principles (2015, group 537, group 537) established Defendant A’s P unlimited partnership company (hereinafter “P”) and committed the crime listed in paragraphs 4 through 7 of the lower judgment, and the Defendant did not intervene in this part of the crime.

2) The sentence of the lower court (Defendant A: Imprisonment with prison labor for eight months, and Defendant D’s agricultural partnership: fine of one million won) is too unreasonable.

B. Defendant B’s punishment (six months of imprisonment) is too unreasonable.

(c)

(1) Fact-misunderstanding (non-indicted) ① The issuance of a non-transaction account statement to the companies listed in the annexed Table Nos. 2 and 3 in the annexed Table Nos. 1 (3) of the crime committed by Defendant A, B, and C as indicated in the judgment below, and the receipt of a non-transaction account statement from I (State): According to the list of total invoices by seller, the issuance and receipt of this part of the non-transaction account statement can be inferred according to the list of total invoices by seller, and the facts charged are sufficiently proven in full view of A Q and BU’s statements.

However, the judgment of the court below that acquitted the Defendants is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

② Defendant C’s issuance of an untransaction invoice to the companies listed in (3) Nos. 1 and 7 of the List of Offenses Nos. 1 and 7 attached to the judgment below, and submission of a false statement on the list of invoices by seller related to I (State): In full view of the statements of the Defendant, B, and the representatives of the relevant companies, this part of the facts charged was sufficiently proven.

However, the judgment of the court below that acquitted the defendant is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

2) The lower court’s sentence against Defendant A, B, and C (Defendant A: imprisonment with prison labor for up to eight months).