The judgment of the court below (including the part not guilty in the grounds) shall be reversed.

Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of KRW 900,00,000.

The summary of the facts charged, the judgment of the court below and the summary of the grounds for appeal by the prosecutor are as follows. The facts charged of this case are as follows.

The summary is as follows: (a) the Defendant operating a stock company C (hereinafter “instant company”) supplied or was supplied with livestock products for profit even though he did not supply or receive livestock products; (b) entered the total invoice of KRW 3,534,372,00 in the supply price as shown in the separate sheet (1) and falsely entered the total invoice of KRW 4,973,315,00 in the supply price as listed in the separate sheet (2) in the separate sheet of crime (2), and submitted the total invoice of KRW 8,507,687,00 in the aggregate of supply value by seller (2) as shown in the separate sheet of crime (2). (c) falsely entered and submitted the total invoice of KRW 4,973,315,00 in the total supply value as shown in the separate sheet of crime (2).

[Attachment Form 1 (1) and (2) shall be referred to as "the aggregate balance sheet for each case"] The main points of the judgment of the court below are that the defendant is not recorded in the aggregate balance sheet for each case based on actual transactions, and that the defendant is not recorded in the aggregate balance sheet for each case.

As to this, the court below rejected the Defendant’s assertion on the following grounds: (a) the part on the No. 1, 2, 4, 12, 13, 22, 25, 32-34, 37-45 (in total amount of supply 3,124,167,00 won) from among the aggregate invoices by seller listed in the separate sheet of crime (2), and (b) the aggregate invoices by seller listed in the separate sheet of crime (2), 2, 6, 7, 9, 10, 25, 26, 33-38 (in total of supply values of 4,680,59,000 won) from among the aggregate invoices by seller listed in the separate sheet of crime (1) on the grounds that the Defendant failed to submit any data on actual transactions, such as the contract with the counterpart, related financial transaction details, etc. with the other party.