The judgment below

The parts against the Defendants are reversed.

Defendant

A Imprisonment with prison labor for five years, and Defendant B.

1. Summary of grounds for appeal;

A. Fact-finding and misunderstanding of legal principles (defendant B) Defendant B is the criminal facts of the judgment of the court below.

Of the criminal facts stated in paragraph (1) (hereinafter “the disguised export or import fraud part of this case”), Defendant A, etc. was involved only in the part acquired the cost of maintenance from the Republic of Korea (hereinafter “victim”) by using a detailed statement and tax invoice on the transaction of net stock parts the price of which has been lowered through the disguised export or import process by O Co., Ltd. (hereinafter “O”) (hereinafter “the disguised export or import transaction part of this case”). In fact, the part that Defendant B, etc. was unaware of as if the parts were replaced by the net government (hereinafter “similar parts, etc.”) but was replaced by the parts that were not replaced by the parts or the similar parts, the parts, the parts, the parts, or the parts of the inventory or the used parts, etc. (hereinafter “the false parts, etc.”) but could not be known or anticipated, the lower court erred by misapprehending the legal principles on the type and amount of the crime of fraud, which found Defendant B guilty, and by misapprehending the legal principles as to the crime of conspiracy, thereby affecting the conclusion of the judgment.

B. 1) Unreasonable sentencing (the defendants and the prosecutors) 1) each sentence (the five years of imprisonment, the two years and six months of imprisonment) sentenced by the court below to the defendants is too unreasonable and unfair. 2) The prosecutor (the defendants against the defendants) of the court below (the prosecutor) declared by the court below to the defendants are deemed to be too uneasible and unfair.

2. The prosecutor ex officio conducted the examination of judgment against the Defendants for the first time and the third time among the facts charged in the instant case against the Defendants.

-2), 3), and 3(b)

- Paragraphs 3 and 4 of the same Article shall be amended as stated in the “a summary of the facts of crime and evidence” as stated in the following subparagraphs: