The judgment of the court below is reversed.

The defendant is innocent. The summary of this judgment shall be notified publicly.

The gist of the grounds for appeal is misunderstanding the facts of the defendant and misunderstanding of the legal principles are merely receiving KRW 200 million from L Co., Ltd. as compensation for carrying out legitimate proxy tax affairs, and it does not receive the above money from M in return for a request for a request for tax investigation to a public official in charge of tax investigation to make a false tax investigation through funds or mediation thereof.

Nevertheless, the lower court found the Defendant guilty of the facts charged of this case and erred by misapprehending relevant legal principles, thereby adversely affecting the conclusion of the judgment.

The punishment sentenced by the court below to the defendant (one year and three months of imprisonment) is excessively unreasonable.

Prosecutor: The sentence sentenced by the court below against the defendant is too unfortunate.

The lower court’s determination as to the assertion of mistake and misapprehension of the legal doctrine is based on the following circumstances acknowledged by the evidence adopted and examined: (a) the situation at the time of the investigation (hereinafter “the instant tax investigation”); (b) M’s request to the Defendant; (c) M prepared and delivered KRW 200 million in cash to the Defendant; (d) the process and circumstance leading up to the Defendant’s handling of the instant tax investigation; (e) the process and circumstance leading up to the commencement of the instant tax investigation; and (e) the Defendant’s activities related thereto; and (e) the process and result of the instant tax investigation; and (e) the recognition of M as to the nature of the instant money and valuables at the time of granting the instant money and valuables inferred from such intent and the details of the Defendant’s perception as to the said money and valuables; and (e) on October 8, 2014, M delivered the instant money and valuables to the Defendant under the pretext of arranging tax officials or arranging tax investigations for the purpose of embezzlement of L company funds through discount of gift certificates. The Defendant also knew of such circumstance.