The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for one year.

1. Summary of grounds for appeal;

A. The defendants' grounds of appeal 1) misunderstanding of facts or misunderstanding of legal principles on the audit report related to the inclusion of financial advisory fees in the profit-making revenue of the defendants 1) were unaware of the fact that I Savings Bank established and operated a special purpose corporation for real estate development project, and thus, I Savings Bank has never included false financial advisory fees in the profits because I Savings Bank was prior to and reverted to I Savings Bank's business profit. Further, I Savings Bank was aware that there was an agreement on financial advisory fees between I Savings Bank and the relevant I Savings Bank and that there was a certain amount of money in return for the provision of specific financial advisory services, and it was reasonable to recognize that I Savings Bank was a legitimate price for such services. In addition, BJ Accounting Corporation and BC Accounting Corporation also provided opinions that the accounting of I Savings Bank's financial advisory fees at the time when I Savings Bank was determined to pay for such services, and that there was no error of misunderstanding of legal principles or misunderstanding of legal principles as to financial advisory fees even though I Savings Bank did not have any problem in making annual inspection fees.

B. The lower court did not accept an illegal solicitation from the Defendants to the effect that the Defendants were not reflected in the audit and inspection report regarding illegal accounting when receiving entertainment as stated in the facts charged from the International Savings Bank, and even if there was an illegal solicitation, even if the Defendants were not aware of it, but did not accept it.