The judgment of the court below is reversed.

Fines 2,000 on the violation of the Local Education Autonomy Act in the judgment of Defendant.

1. Summary of grounds for appeal;

A. Defendant 1) The Defendant conspired with G to make a false entry in the printing cost, banner expense evidence documents and accounting report in collusion with G by entering into a contract with I, M, etc., as stated in the facts charged, and obtained the difference between the actual election expenses and the amount disbursed by using the false entry.

B) Article 49(1) of the Political Fund Act punishs a case where a false statement is made on the accounting report for election expenses “ without justifiable grounds.” The printing contract between G and I constitutes a provisional contract with 121,000,000 won (including an additional tax) first on the premise that the actual printing cost is settled ex post, and it is inevitable to submit a report on the revenue and expenditure of political funds in accordance with the provisional contract as stated in the facts charged at the time of submission of the report on the revenue and expenditure of political funds as stated in the facts charged, and thus, it cannot be said that it constitutes a false statement on the accounting report or a case where there is no justifiable reason.

C) The Election Management Commission has made up for the election expenses within the scope of the ordinary transaction price regardless of the amount applied for the reimbursement of the election expenses by the candidate. As such, false entries, such as documents related to printing expenses, and payment of the election expenses by the election commission.

subsection (b) of this section.

In addition, the printing cost actually paid as a result of the post settlement between G and I exceeds KRW 83,00,000 (or KRW 84,300,000 for actual printing cost of I or 84,300,000 for actual printing cost of I) and KRW 82,720,424 for election expenses, so there is no money acquired through fraud related to printing cost.

2) The sentence of the lower court (2 years of imprisonment with prison labor for August or suspended execution, 5,00,000) that is unfair in sentencing is too unreasonable.

B. Article 49(1) of the Local Education Autonomy Act and Article 18(3) of the Public Official Election Act are different from those under Article 49 of the Political Fund Act.