1. Of the judgment of the court below against Defendant A, the first, second, and third of the judgment of the court below against Defendant A;

(b)with respect to crimes;

1. Summary of grounds for appeal;

A. Defendant A1) misunderstanding of facts or misunderstanding of legal principles, ① “Sted M (hereinafter “M”) and “N (D) operated by the Defendant and C”, despite the fact that there was a transaction suitable for the entries in a report on revenues and disbursements of political funds and documentary evidence submitted to the election commission, the lower court deemed that there was no such transaction, and thereby found the Defendant guilty of this part of the facts charged. In so doing, the lower court erred by misapprehending the legal principles as to whether there was a transactional relationship. ② In the event that “ordinary transaction price” is entered as an amount of expenses in accordance with the proviso to Article 37(2)2 of the Political Funds Act, inasmuch as the amount of expenses is entered as an amount of election expenses, the lower court cannot be deemed as a “false entry” under Article 49(1) and (2)6 of the Political Funds Act, the lower court found the Defendant guilty of this part of the facts charged by making a false judgment on the portion that is not actually false. The lower court erred by misapprehending the legal doctrine as to the criteria for determining “false entry” or incomplete hearing.

The court below found the defendant guilty of the violation of Article 49 (2) 6 of the Political Funds Act in the case where it is acknowledged that the crime of violating Article 49 (1) of the same Act is not established in the relationship of absorption of the legal light agreement which is all included in the elements of the accounting report for election expenses, since the false entry of the evidential documents is not a violation of Article 49 (2) 6 of the same Act, there is an error in the misapprehension of legal principles as to the number of crimes.

(4) The accountant in charge shall make the accounting report for election expenses in a false manner and submit the accounting report and documentary evidence as mentioned above to the offender of the Political Funds Act that has falsely entered and submitted documentary evidence.