The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. (1) As to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Bribery), the Defendant did not receive any 100 million won or 100 million won from the auditor of E Bank (F Bank, Sept. 30, 2010; hereinafter “F Bank”) on November 21, 2008 at the I hotel located in H of Busan Dong-gu (hereinafter “instant hotel”).

Nevertheless, the lower court found the Defendant guilty of this part of the facts charged, recognizing the credibility of the testimony made by G or J investigation agencies or the lower court, the representative director of the F Bank without credibility.

Therefore, the court below erred by misapprehending the facts and adversely affecting the conclusion of the judgment.

(2) As to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, the Defendant had met L, which is the management support team leader of J and F Bank, at the hotel of this case on January 20, 2011, but received KRW 10 million, not at the time of 20 million from the hotel of this case.

In addition, with regard to the tax investigation of F Bank, the above KRW 10 million is merely a fact that the F Bank provided technical advice on the preparation of explanatory data of F Bank rather than a cost for arranging matters belonging to the duties of its employees belonging to the Busan Regional Tax Office in connection with the F Bank's tax investigation.

Nevertheless, the court below found the defendant guilty of this part of the facts charged by recognizing the credibility of the testimony of G, J, L's investigation agency or court below without credibility.

Therefore, the judgment of the court below is erroneous by misapprehending the legal principles as to brokerage or acceptance, which affected the conclusion of the judgment.

B. The sentence imposed by the court below on the defendant on the ground of unfair sentencing (the imprisonment of three years, additional collection of 120 million won) is too unreasonable.

2. Determination on the grounds for appeal

A. Determination of misunderstanding of facts or misapprehension of legal principles (1).