All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant (1) Although the completion of a new hotel at the time of misunderstanding of facts was delayed and difficult, the Defendant was convicted of the Defendant with a different fact-finding, the lower court erred by misapprehending the facts and thereby adversely affecting the conclusion of the judgment. In so doing, the lower court erred by misapprehending the facts, thereby adversely affecting the conclusion of the judgment. In so doing, it did not err by misapprehending the legal doctrine on the part of the Defendant.

(2) The sentence of imprisonment (one year of imprisonment) imposed by the lower court is too unreasonable.

B. The prosecutor (1) recognized the fact that the Defendant acquired approximately KRW 83290,000,000 in total of 29 market prices from the victim of Rosch Rexroth and the market price, including about KRW 40,000,00,000, and acquired them through deception, but the lower court recognized the fact that he acquired 21,000,000,000 won, such as Losch Rexroth, and determined the remainder as not guilty on the ground that the evidence submitted by the prosecutor is not recognized. In so doing, the lower court erred by misapprehending the facts, which affected the conclusion of the judgment.

(2) The sentence of imprisonment (one year of imprisonment) imposed by the lower court is too uneasible and unfair.

2. In full view of the evidence duly admitted and examined by the lower court and the evidence submitted in the trial, the following facts can be recognized. A.

The defendant's new hotel construction progress (1) The defendant is a shareholder of the KR, who is in fact one of the shareholders of the KR, and since 2003, in promoting the new construction of a F hotel with the size of 5 underground and 14 floors above the land located in Gangnam-gu Seoul, Gangnam-gu, Seoul, with an initial 28,608,00,000.