The judgment of the court below is reversed.

Defendant

B Imprisonment with prison labor for three years and fines for 3,000,000,000 won, Defendant C shall be sentenced to imprisonment for one year and six months.

The judgment of the court below which convicted Defendant B by misapprehending the substance of the grounds for appeal or by misapprehending the legal principles, was erroneous as follows, or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

Even according to the statements made by A, D, and Defendant C, the lower court acknowledged the false facts based on the statements made by Defendant B, without excluding the fact that it was impossible for Defendant B to issue false tax invoices to A and D.

A, D and Defendant C's statements are remarkably contrary to the empirical rule and lack of consistency.

In addition, the result of the National Tax Service's investigation is insufficient to recognize the guilty of the facts charged.

However, the lower court, as it used it as evidence of guilt, found the facts in violation of the rules of evidence.

Defendant

B as evidence to prove its assertion, various disposition documents, such as Q, S, transaction specification table, volume table, tax invoice for issuance of R (hereinafter “R”) and contract for transfer of R/S shares, etc., were presented as evidence. The court below rejected the probative value of the disposition documents without any special reason, and recognized the facts contrary thereto, thereby misapprehending the legal principles on the probative value of the disposition documents.

The Prosecutor withdrawn the first examination protocol of the National Tax Service’s first examination of AF and there is no fact that Defendant B recognized the authenticity. The lower court erred by misapprehending the legal doctrine on the rules of evidence, thereby using it as evidence of conviction.

Defendant

C. The lower court erred by misapprehending the legal principles as follows, or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

Defendant

C It was merely an act of introducing friendship and delivering cash upon T's request, and it was known that such act was for the so-called "data transaction", and T's false tax invoice.