The judgment below

The guilty portion shall be reversed.

Of the facts charged in the instant case, Article 3 of the Private Document.

(2) On July 22, 2010, C of this case’s lending of this case, on July 2, 2010, registered the establishment of each of the instant lending of this case in the name of J, and received KRW 780,000,000 from the above credit cooperative, and received KRW 160,000,000,000 from X’s lending of this case in the name of X.

B) C transferred to G the amount of KRW 845 million in total of KRW 845 million on July 23, 2010, and KRW 245 million on July 26, 2010, to the Defendant and E Company from April 2010 to December 2012, 2010, as follows:

On April 20, 2010, A 15 million won in the amount of deposit account on April 20, 2010

4. 20. 20. * Deposit in KRW 20 million from Z on May 4, 2010, in the amount of KRW 19 million:

4. 2. 2. 2. 17. 4. 17. 4. 2. 10, 200, 15. 42. 3. 6, 200, 300,000 won (* 3. 5,000 won) 4. 7. 2. 10,000 won (the actual purchaser of 303. 4. 6, 200, 18. 4. 2. 2. 16) , 3. 2. 10,00 won (the 2. 4. 1,000 won) , 3. 10,000 won (the 2. 1,000 won) 1,000 won (the 2. 1,000 won) , 3. 6. 1,000 won (the 1,200,000 won) 3. 1,2010

On the other hand, Seocho-gu Seoul Metropolitan Government lending this case to the payment of acquisition tax on January 12, 2011.