The prosecutor's appeal is dismissed.

1. Although Q’s statement on the summary of the grounds for appeal is very natural and consistent, the lower court acquitted the Defendant on the receipt of KRW 10,000,000 in cash on June 23, 2010 among the facts charged in the instant case, by misunderstanding of facts, and acquitted the Defendant on the receipt of KRW 26,830,97, including entertainment, among the facts charged in the instant case, although the J and Q clearly stated the fact that the Defendant provided entertainment, etc., the lower court acquitted the Defendant on the receipt of KRW

2. The gist of the instant facts charged was that the Defendant served as an investigative station in the Financial Supervisory Service F around 2010.

A. On June 23, 2010, at the restaurant parking lot called “H” located in Gangnam-gu Seoul Metropolitan Government G, the Defendant was investigated by J from I by the Financial Supervisory Service at that time.

At the time, K Co., Ltd. was suspected to operate the market price of stocks and received cash KRW 10 million upon request from the staff N, etc. working in M so that the case of embezzlement of the capital increase for consideration when acquiring L Co., Ltd. at the time, and the case of embezzlement of the capital increase for consideration, etc.

As a result, the Defendant received money and valuables from officers and employees of financial institutions in order to mediate matters pertaining to the duties of officers and employees of financial institutions.

B. On June 23, 2010, the Defendant received each of the following items: (a) the Defendant offered alcohol, food, gift certificates, cash, and KON amounting to KRW 26,830,97 in total at 25 times in total, as indicated in the list of crimes in the attached Table from the end of December 2010 to the end of December 2010, upon request from J and Q to the staff N, etc. working in M; and (b) received a request from J and Q for the help to smoothly deal with the instant cases; and (c) received an alcoholic beverage amounting to KRW 1 million in the market price.

As a result, the Defendant received money and valuables from officers and employees of financial institutions in order to mediate matters pertaining to the duties of officers and employees of financial institutions.

3. The lower court’s judgment: (a) as to the above facts charged A, as to the foregoing facts charged.