All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) Of the reasoning of the lower judgment on the grounds of inconsistency with the reasoning of the lower judgment, the Defendant conspired with A, D, and F to obtain monthly false accounting books and remittance details, and filed a claim for personnel expenses of street cleaners who do not actually work for public officials in charge of the management of smuggling viewing environment, and obtained the payment of personnel expenses for street cleanerss from the victim’s smuggling and acquired them by fraud. However, the “decision on the Defendant’s and his defense counsel’s assertion” is limited to the “contract for the collection and transportation of household wastes” (hereinafter “agency contract”).

(C) The Defendant is referred to as “Defendant, etc.” in relation to the determination of the contract amount as the term “Defendant A, D, and F” (hereinafter referred to as “Defendant A, D, and F”).

(2) The reasoning of the lower judgment is inconsistent with the reasoning of the lower judgment. (2) misunderstanding of facts and misunderstanding of legal principles are limited to limited partnership companies M (hereinafter “M”).

(B) The agency contract entered into between Tyang-si and Tyang-si is the "determined contract determined on the total price". Since the settlement provision was newly established since 2009, the personnel expenses for street cleaners who do not actually work upon request by M are within the scope of obligation to settle the accounts. The false account books and remittances submitted by the Defendant etc. are nothing more than reference materials that do not affect the determination of agency fees. Thus, even if the Defendant et al. received the agency fees for the 12 months under the agency contract and claimed the personnel expenses for street cleaners who do not actually work at the same time, it cannot be said that the Defendant could not be said to have deceiving the victim, and the causal relationship between the deception and the disposal act is not recognized.

C. Materials that the Defendant registered in a false manner as street cleanerss.