The judgment of the court below is reversed.

Defendants are not guilty.

1. The summary of the grounds for appeal is that the so-called "cost construction agreement" between the Defendants and the victim company does not stipulate that "only claims for the actual cost incurred at the construction site," and that "the cost of indirect labor cost, such as indirect labor cost, shall be determined through a written estimate prior to the completion of the construction project, and the cost of indirect labor cost shall not be included in the cost, and profits shall not be determined by the fixed amount, regardless of the fixed ratio of the cost of the construction project cost." However, the lower court recognized the Defendants' liability for fraud by misunderstanding the facts of the lower judgment, and even though the Defendant A was unaware of all the fact that some of the detailed items of the written estimate prepared by the Defendant B was increased compared to the actual cost incurred, the lower court recognized the Defendant A'

2. Defendant B of the facts charged in the instant case is the chief secretary of the "F" of the interior service company in Gwangjin-gu Seoul Special Metropolitan City, who actually operated the said company, and Defendant A was working to introduce and arrange the interior service contract to Defendant B.

person is a person.

A. From September 2013 to December 2, 2013, the Defendants: (a) contracted the construction work with the auditor I of the Victim H Co., Ltd. (hereinafter “victim Co., Ltd”); and (b) subcontracted the “G” store and hospital interior to K located in the Guro-gu SeoulJ to the victim company; (c) Defendant B and Defendant A agreed that the construction cost shall be the so-called “construction cost” claimed by the victim company only for the expenses actually incurred at the construction site.

Accordingly, Defendant B performed a construction work in G from December 2013 to January 26, 2014, and Defendant B received a written estimate of construction cost from Defendant B to Defendant B, and Defendant A received a written estimate of construction cost from Defendant B, and directly and indirectly paid KRW 106,209,700 for the said G by e-mail, such as audit I of the victim company around the 28th day of the same month.