1. The guilty part of the judgment of the court below against Defendant A and B (including the acquittal part for each reason) and Defendant D.

1. The court below's scope of judgment in this case is the Act on the Aggravated Punishment, etc. of Specific Economic Crimes for Defendant A among the facts charged in this case.

The judgment on the part of the attached Table Nos. 13 through 17, and Nos. 21, among the facts of the violation of the Act of the Specific Economic Crimes (Embezzlement) against Defendant B, was judged not guilty in the past, the judgment on the violation of each social welfare business against Defendant B and the social welfare foundation C (hereinafter “C”) was pronounced not guilty, and the remaining part was pronounced guilty.

However, Defendant A, B, and D appealed against the guilty portion, and the prosecutor appealed against Defendant A, B, and D on the grounds of misconception of facts or misunderstanding of legal principles as to the violation of each social welfare business against Defendant B and C, on the grounds of improper sentencing.

Therefore, although the prosecutor did not appeal against the defendant A, the non-guilty part of the reason for the violation of the Act on the Specific Economic Crimes (Fraud) and the violation of the Act on the Specific Economic Crimes (Embezzlement) against the defendant B, was judged to be transferred to this court with the verdict of conviction in accordance with the indivisible principle of appeal, the prosecutor had already been exempted from the object of attack and defense between the parties. Thus, the prosecutor submitted the petition of appeal stating that the scope of objection is "in whole", but there is no legitimate reason for appeal as to this part even in the petition of appeal or the reason for appeal submitted by the prosecutor.

As to this part, the conclusion of the lower judgment is to be followed.

2. Summary of reasons for appeal;

A. Defendant A1) misunderstanding of facts or misunderstanding of legal principles) The violation of the Act on the Specific Economic Crimes (Embezzlement) (1) is a cooperative project agreement concluded between the Defendant and C under its inherent nature and is merely a loan agreement under its name, and Q under C is merely the Defendant’s personal business place, and the Defendant operates Q under the above contract.