The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 20,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The lower court rendered a decision to commence a new trial on the Seoul Eastern District Court decision in 2007, which was admitted as evidence. The above case was the trial on the sales of the goods to multi-stage salesmen. The point of view is different from the trial at which the purchase of the goods is at issue, and ② the amount of KRW 92.1 billion occurred in 2004, the amount of the payment after the payment of the goods was not considered as the sales, but was due to the characteristics of the multi-stage sales company's accounting, which is always larger than the payment for the bonds (Advance payment), and the amount of the debt (Advance payment) was not the enemy's 2004,000,000 won. The total amount of KRW 200,000,000,000,000,000,000 won, including the total amount of KRW 300,000,000,000,000,000.

Nevertheless, the court below held that this case.