The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for six months.

, however, from the date this judgment becomes final.

1. Summary of grounds for appeal;

A. Defendant A1 is a real estate intermediary and only 30 million won that I entrusted to Defendant B on Oct. 20, 2006, and there was no voluntary consumption or storage of 31 million won in default tax in collusion with Defendant B. See the sales contract (Evidence No. 12 pages of the evidence record) made on Sep. 7, 2006 and the resale contract made on Oct. 19, 2006 with Defendant B and the buyer J, even though the implementation of the sales contract (Evidence No. 11 of the evidence record) made on Oct. 19, 2006 with Defendant B and the buyer J terminated by settlement between all parties, the lower court found Defendant A guilty of this part of the charges, which affected the conclusion of the judgment, even if an unreasonable sentencing is acknowledged against the Defendant A, in light of the circumstances and circumstances leading up to the crime of this case’s imprisonment, etc. (Article 6 of the court below’s sentencing was unfair. 2)

B. Defendant B (1) misunderstanding of facts only was merely a part of the title trustee I, and there was no fact that he stored 31 million won in arrears or there was no voluntary consumption, and even though all the execution of the instant sales contract and the resale contract was terminated by settlement between the parties, the lower court found Defendant B guilty of this part of the facts charged, which affected the conclusion of the judgment, by misunderstanding the facts, even though it was found guilty against Defendant B. 2) Even if it was found that the above Defendant was guilty, in light of the situation leading up to the instant crime and the present situation where the said Defendant was faced, the lower court’s sentence (6 months in imprisonment) against the above Defendant is too unreasonable.

2. Determination:

A. As to the Defendants’ assertion of mistake of facts, the Defendants and the Defendants’ defense counsel in the original trial are the grounds for appeal in this part.