The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The judgment of the court below which judged that the defendant received money and valuables in relation to the referral of matters belonging to public officials' duties even though he did not receive KRW 2 million from E with respect to L's default of tax payment. The judgment of the court below is erroneous by misunderstanding the facts, which affected the conclusion of the

B. In light of the various sentencing conditions in the instant case of unfair sentencing, the lower court’s punishment (two months of imprisonment and seven million won of an additional collection charge) against the Defendant is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. The summary of this part of the facts charged is a public official of Grade VII in taxation belonging to the National Tax Service, who is in Suwon-si, Suwon-si.

E operating entertainment bars, etc. with the trade name of Yeo-si, Seocheon-gu, Seocheon-gu, by abusing the fact that the special consumption tax is not imposed on entertainment taverns less than 35 square meters (11.97 square meters), there was no related special consumption tax by classifying entertainment taverns operated by oneself as D entertainment taverns (11.97 square meters), F entertainment taverns (98.19 square meters), G general entertainment shops (25.12 square meters).

In the early 2009, the tax official belonging to the Seocheon Tax Office confirmed that the above business establishments had excessive credit card sales records compared to the size of the business establishments, and E was introduced from H of Jeonju Tax Office affiliated with the Jeonju Tax Office, which came to know through the branch, with concerns that the omission of special consumption tax would have been discovered.

From that time, the defendant maintained a flexible relationship with E in connection with the tax investigation.

L, which operates the “J (former change to its trade name)”, a credit card terminal installation and lessee, in accordance with Article 503 of the Seoul Special Metropolitan City, Seocheon-gu I.D. L, around August 2009, was subject to on-site confirmation from two tax officials belonging to the Seocheon Tax Office in relation to the default of taxes, upon which two public officials belonging to the Seocheon Tax Office were found in the J office, and the customer E, who is the business partner, requested that the two public officials belonging to the Seocheon-si Office, find it into the J office.