The judgment of the court below is reversed.

Defendant

B shall be punished by a fine of 15,000,000 won.

Defendant

B The above fine shall not be paid.

1. Summary of grounds for appeal;

A. Defendant A 1) In relation to the amount of consideration, the specific duties of the Defendant as a public official were not directly related to the business run by B, and there was no fact that the Defendant exercised influence over the same public official for B.

B Considering that a long-standing relationship with the Defendant and the wife of the Defendant were close to the Defendant’s her ability to undergo an operation on the A upper-line cancer and the Defendant’s wife was sold to the Defendant at a price lower than the market price, the difference between the market price and the sales price of the instant apartment does not constitute an unfair interest related to the Defendant’s duties.

B) As to the amount of the accepted acceptance, (1) since the apartment of this case did not perform remodeling construction, it does not actually sell or purchase it. Therefore, it cannot be deemed as the market price of the apartment of this case as the price of the apartment of this case, which is the minimum sale price of the apartment of the area for exclusive use by its occupant, the same area as the apartment

(2) The Defendant agreed to purchase the instant apartment from S for KRW 125 million in the purchase price, and to pay KRW 40 million in the purchase price after three years.

(3) Therefore, the Defendant’s acceptance amount of the accepted bribery amounting to KRW 92 million (=177 million - the Defendant’s actual payment amounting to KRW 85 million) cannot be deemed as the purchase price actually paid by the Defendant.

2) The lower court’s sentence against an unfair defendant in sentencing (an additional collection of KRW 92 million, KRW 92 million, KRW 92 million) is too unreasonable.

B. Defendant B (1) The Defendant and A were aware that the instant apartment was sold in KRW 125 million. The Defendant and A recognized that the instant apartment was sold in KRW 125 million, and that the sales amount that the Defendant finally received from A was KRW 125 million, and thus, the market price of the instant apartment should be KRW 125 million.

B) Unless otherwise, the Defendant and A prepared a sales contract of KRW 165 million with respect to the instant apartment, and related taxes, such as real estate transaction report, acquisition tax, etc.