The judgment below

Among the election expenses for Defendant A and B, it is excluded from the failure to submit documents evidencing political funds.

1. Summary of grounds for appeal;

A. Defendant A and B (1) The false re-statement of the election expenses accounting report and the submission of documents not for election expenses (misunderstanding of facts or misapprehension of the legal principles) are erroneous in the misapprehension of the legal principles on the conviction portion among the judgment below for the same reasons.

A) Defendant A merely entered into a service agreement with Defendant C on public relations of elections, but did not conclude so-called “election consulting agreement” on election strategy, development of policy commitments, election planning, etc. other than public relations of elections. As such, Defendant A has no obligation to pay Defendant C an election consulting fee in addition to public relations expenses.

B) Conclusion of an election consulting contract

Even before the accounting report, Defendant A completed the full amount of the election expenses including Defendant C and the above election consulting expenses, and paid all KRW 108,544,700 under the name of the full amount.

Defendant

A The amount of money additionally paid to Defendant C after this settlement is unrelated to the calendar expenses for the above election, which is paid according to Defendant C’s unreasonable demand.

C) It was not settled as KRW 108,544,700 prior to the accounting report of the instant election service costs.

Even if election consulting expenses are expenses incurred in preparing an election campaign under Article 120 subparagraph 1 of the Public Official Election Act, they do not constitute "election expenses" under Article 49 (1) of the Political Funds Act.

Therefore, the above election consulting expenses are not "election expenses" subject to accounting report.

D) Defendant A received a report from Defendant C, a person in charge of accounting, on the fact that the election expenses were determined by Defendant C and the election expenses. As such, Defendant B was not aware that the accounting report was false.

E) The cost of the instant election services was settled after the accounting report as set forth in the lower judgment.

In this case, the election expenses and the political funds not for election expenses among the election expenses as of the accounting report date.