1. The judgment of the court of first instance and the judgment of the court of second instance except the defendant C shall be reversed.

2. Defendant A shall be punished by imprisonment.

1. Summary of grounds for appeal;

A. (1) The first instance court’s imprisonment with prison labor of one year and six months sentenced to Defendant A is too unhuable and unfair.

(2) In light of the fact that Defendant C has been engaged in automobile registration agent business for not less than 10 years, the fact that Defendant C did not individually confirm whether the delegating person is authorized while conducting the instant agent business, and Defendant A could have sufficiently known that the circumstances for reducing acquisition tax through abnormal methods and the difference between acquisition tax and acquisition tax that should be paid properly through the said agent business could have been acquired by deceit, etc., even if not explicitly publicly recruited, the Defendant can be deemed to have performed functional control to facilitate the commission of the crime by recognizing A’s crime even if it was not explicitly publicly recruited.

Nevertheless, the judgment of the court of first instance that acquitted the facts charged is erroneous by misapprehending the legal principles or by misapprehending the legal principles, which affected the conclusion of the judgment.

B. The sentence (excluding Defendant F and C) sentenced by the first instance court to the Defendants (excluding the Defendants: imprisonment of one year and six months; imprisonment of ten months; probation; probation; community service order of 80 hours; Defendant D and E: six months; probation; probation; probation; community service order of 80 hours; Defendant H, I and J: imprisonment of six months; probation; probation; community service order of 80 hours; Defendant H, I and J: one year; one year of probation; one year of probation; and one year of probation; and 80 hours of community service order) and the sentence (six months) sentenced by the second court to Defendant A and F is too unreasonable.

2. Prior to the judgment on the grounds of appeal ex officio, the act of submitting each forged motor vehicle transfer certificate, application for registration transfer etc. to the public official in charge in relation to the crime of the uttering of the above investigation document in this case at the same time is one act, which constitutes several crimes, and is in a commercial concurrent relationship. However, the judgment of the court below 1 and 2, which corresponds thereto.