The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for eight months.

However, this decision is delivered to the Defendants.

1. The summary of the grounds for appeal is acknowledged that part of the funds received by the Defendants were used as victim E business promotion expenses, etc., but this is merely an circumstance after the establishment of the crime of fraud, and according to the evidence submitted by the prosecutor, it is recognized that the criminal intent and intent to acquire the stolen money by the Defendant A and B is recognized, and the crime of acquiring stolen money by the Defendant C is also recognized, knowing such circumstance.

Nevertheless, the judgment of the court below that acquitted the Defendants is erroneous in the misapprehension of facts or legal principles, which affected the conclusion of the judgment.

2. Defendant A of the facts charged in the instant case is the head of an E rice processing complex located in Gunsan-si from February 2013 to May 2018, and was a general manager of the affairs of the said rice processing complex. Defendant B is a person in charge of purchasing rice as the function and site of the E rice processing complex from December 2000 to May 2018. Defendant C is the head of the rice processing complex from March 2006 to May 2018.

Defendant

A and B Defendants borrowed passbook from F, etc., who is an employee of the above rice processing complex, in order to raise the management evaluation rating of the E rice processing complex in order to raise the number of rice purchase records, and falsely inputs rice from the above F, etc. in G computer system as if they purchased rice from the above F, etc., and then were asked for a victim E (hereinafter “victim”) to receive rice purchase funds from the above F, etc.

On December 2, 2015, Defendants entered a false computer system as if they purchased rice 129,412 km from F in the G computer system.

However, the Defendants did not have purchased rice from F.

The Defendants conspired in collusion with the above, thereby deceiving the victim and deceiving the victim, G.F. managed by the Defendants on the 31st day of the same month from the victim.