The judgment of the court below is reversed.

Defendants shall be punished by a fine of KRW 1,000,000.

The above fine is imposed against the Defendants.

1. Summary of grounds for appeal;

A. Although there is a fact that the Defendant stated that he would lend money to the victim upon A’s request, the lower court, which recognized that the Defendant committed the crime of aiding and abetting and abetting and aiding and abetting the fraud, is erroneous by misapprehending the fact.

B. The sentence that the court below rendered against the Defendants (defendant A: fine of KRW 5 million; fine of KRW 5 million; cost of lawsuit; fine of KRW 3 million; cost of lawsuit) is too unreasonable.

2. Judgment on Defendant B’s assertion of mistake of facts

A. On December 25, 2014, in order to assist the Defendant in receiving KRW 5 million from the victim F while having no intent or ability to repay the borrowed money at the office of the Defendant’s office located on the fifth floor of the building “E golf practice hall” located in Daegu-gu, Daegu-gu, Daegu-gu, as above, in order to assist the Defendant in receiving KRW 5 million from the victim F, even though the Defendant did not have any intent or ability to repay the borrowed money, the Defendant is liable to receive KRW 1 million from the victim with knowledge that he/she had no ability to repay the borrowed money even if he/she borrowed money from the victim.

If A does not pay the money, A shall pay the money in lieu of the payment.

"........ A received KRW 5 million from the damaged party to the Agricultural Cooperative Account in the name of the defendant, and made it easier to commit the crime.

B. The lower court found the facts charged by Defendant B by taking full account of the evidence as indicated in its reasoning.

(c)

The following circumstances acknowledged by the evidence duly adopted and examined by the court below, namely, ① the victim was aware of A through the introduction of the defendant, and the defendant’s speech was given to A and transferred KRW 5 million to the defendant’s pro-friendly G account (Investigation Record 11, 12, 162) and ② the defendant borrowed money.