The judgment below

The guilty part shall be reversed.

Defendant

B Imprisonment with prison labor for ten months and for six months, each of the defendants C shall be punished by imprisonment.

1. Summary of grounds for appeal;

A. Defendant A and B) violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), attempted fraud on December 29, 201, and August 9, 2012, 201, which was concluded between N Si, J Pest Organizing Committee (hereinafter “Organizing Committee”) and K Center (hereinafter “K Center”) (hereinafter “instant contract”); the contract entered into on December 29, 201; the “the first agency contract entered into on August 9, 201; and the contract entered into on August 9, 2012 (hereinafter “2 agency contract”) shall be deemed as a fixed amount contract, and if the K Center smoothly performs its service duties under the instant contract, it is terminated by paying the event expenses to the K Center and it cannot be deemed that there was an excessive obligation to settle, and thus, it shall not be deemed that the money has been acquired through deception even if it actually paid to Defendant A and the K Center.

Even if the contract of this case was a contract to determine the cost of the event and distribute profits through post settlement, as long as the contract of this case was recognized as a fixed amount contract, Defendant A and B did not intend to acquire money from N City or Organizing Committee by claiming excessive cost of exercise.

B) Defendant B’s occupational breach of trust (hereinafter “M”) as indicated in this part of the facts charged.

) both Company V (hereinafter “V”) and Company V

B) Among the instant events, 90 million won (in fact, value added tax is 990 million won, including value added tax) for services to install the internal system of the Big tower during the instant events.

If Defendant A, who was aware of such circumstances despite having agreed to do so, entered into a contract with V on behalf of the K Center with the amount of KRW 1.388,105 million and M agreed to receive a refund of the difference from V, the difference shall be between K Center and V.