The judgment below

The part against the defendant shall be reversed.

Defendant shall be sentenced to two years of imprisonment and fine of two thousand won.

1. Scope of the deliberation of the political party;

A. The court below found the defendant guilty as to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the payment amount of value-added tax (Embezzlement KRW 12872 million) among the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the Punishment of Tax Evaders Act. 2) The defendant appealed on the grounds of misconception of facts and misapprehension of legal principles as to the guilty portion among the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and unfair sentencing as to the whole. The prosecutor appealed on the grounds of misconception of facts and misapprehension of legal principles as to the guilty portion among the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement. 500 million won) and the remaining part of the judgment which acquitted was reversed.

3) The Defendant violated the rules of evidence, incomplete deliberation, misapprehension of the legal principle, and violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (tax and the Punishment of Tax Evaders Act).