The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant, misunderstanding of facts, divided a talk about the issue of income tax by E, and confirmed whether taxation is unfair in terms of coverage.

The facts charged in the instant case do not require that “a person shall make sure compensation” to E or that “A person shall send a total of KRW 20 million under the name of the first priority payment, and five million won under the name of the first priority payment.”

B. The sentence sentenced by the lower court to the Defendant (4 months of imprisonment and 2 years of suspended sentence) is too unreasonable.

2. Determination

A. Comprehensively taking account of the following facts and circumstances acknowledged by the court below’s duly admitted and investigated evidence, the court below may fully recognize the fact that the defendant received or promised money and valuables in collusion with the co-defendant B and C in soliciting or arranging the case or affairs handled by public officials as stated in the judgment below as stated in the judgment below.

① The Defendant told the Defendant at the prosecution that “E, September 7, 2012, would have received taxes from the Defendant, or would have received a new trial.”

After two to three days, the documents received from E were examined, and the documents were stated to E “when they are completed without fail, they will be compensated by E.”

was done.

However, the court stated that every person should be compensated for (155 pages of evidence). (2) The court of the first instance co-defendant C calls to the court of prosecutor's office on September 8, 2012 for the defendant's “in return for resolving the E's tax, the amount of KRW 10 million to the staff in charge of the National Tax Service, KRW 5 million to the director in charge of the National Tax Service, and KRW 20 million to the plaintiff and the defendant, including KRW 5 million to the director in charge of the National Tax Service and KRW 5 million.

First of all, 5 million won is required as the starting fee.

The communication to E was changed, and it was delivered to E.

“The evidence record 129-130 page). The Defendant also made a statement in the Prosecutor’s Office, among the above contents of C’s statement, in the name of the retainer.