The judgment of the court below is reversed.

A fine shall be imposed on the violation of the Local Education Autonomy Act in the judgment of the defendant.

1. Summary of grounds for appeal;

A. The Defendant (guilty part in the judgment of the court below) voluntarily withdrawn all of his allegations of misunderstanding the legal principles as to the subject of acquittal, the violation of the principle of no and unfavorable treatment, and the number of the crimes of fraud on the second trial date.

1) For the following reasons, the Defendant was guilty on the grounds that there was no false statement in the documents evidencing each election expenses or fraud of the amount equivalent to the difference with the election expenses actually paid by using such false statement, the lower court found the Defendant guilty on the facts charged based on each prosecutor’s office of G, K, and M and the court below’s oral statement.

A) False entry in documents related to printing costs and frauds are determined as KRW 121,00,000 (including value added tax) and the Defendant entered into a verbal contract to settle accurate amounts after an election. There is no fact that the Defendant entered into a contract if the printing cost is determined as KRW 77,00,000 (including value added tax).

B) The Defendant entered into a contract with K and banner costs of KRW 21,00 per square meter ( outer wall banner) and KRW 12,000 per square meter (distance banner), and other installation costs, etc. under which the Defendant entered into a contract with K as actual expenses, and paid KRW 45,656,600 per square meter. There is no fact that the Defendant entered into a contract with K to determine the cost of banner as KRW 8,00 per square meter.

C) The Defendant entered false documentation and attempted fraud into a contract with M&A on the cost of manufacturing pro rata vehicles, and entered into an agreement on the cost of manufacturing the pro rata vehicles into between M&A and M&A with KRW 72,215,00, and entered into the agreement on the cost of manufacturing the pro rata vehicles in fact, and settled the cost of three rent for the pro rata vehicles, the cost of purchasing electric power generation, the damages incurred due to the accident of the pro rata vehicles, the cost of three drivers of the pro rata vehicles, and paid KRW 63,619,90,000 to M

D) False entry in documents related to the cost of election supplies and other cost-related evidence and re-goods, etc. listed in attached Table 2 of the charges of fraud.