The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

However, for five years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (five years of imprisonment) is too unreasonable.

B. Prosecutor 1) misunderstanding of facts or misunderstanding of legal principles (not guilty part of the judgment of the court below) based on the evidence submitted by the prosecutor, the judgment of the court below acquitted the Defendant on the charge of not guilty part of the judgment of the court below on the grounds of sufficient proof of facts charged. 2) The sentence imposed by the court of unfair sentencing

2. Judgment on the prosecutor's assertion of mistake or misapprehension of legal principle

A. The gist of this part of the facts charged is that the Defendant, as the representative director of the Victim C Co., Ltd. (hereinafter “victim Co., Ltd.”) controlled the management of funds of the victimized Co., Ltd

On September 22, 2014, the Defendant paid the false service cost to I Co., Ltd. (hereinafter “I”) for the transport service, and then received a false tax invoice in an amount equivalent to 4,708,000 won, including value-added tax, from I in order to use it for personal purposes, and then remitted the amount of KRW 4,708,000 to the J Bank account in the name of I (K) from April 28, 2015, as set forth in Nos. 29 to 36 of the attached Table 3 of the crime list 2015 to the J Bank Account in the name of I.

B. The lower court found the Defendant not guilty of this part of the facts charged on the ground that the evidence submitted by the prosecutor alone, on the ground that it is insufficient to recognize that the Defendant transferred or received the money listed in Nos. 29 through 36 in the annexed Table 3 to I for personal use for the purpose of personal use, or used the money individually after being returned.

C. The Defendant’s judgment at the trial of the political party constitutes the instant charges, including this part of the facts charged.