I looked into the summary of Oh Se-hoon's second trial ruling

Summary of the Ruling
1. Upon examining Myung Tae-kyun's statements to investigative agencies and court testimony in detail,
it is difficult to clearly distinguish between facts he directly experienced and parts of his statements that are based on mere speculation or are exaggerated.
2. Regarding matters unfavorable to himself, Myung Tae-kyun repeatedly provides only peripheral explanations or claims not to remember,
and he also reinterprets his previous statements in a direction favorable to himself.
3. There are many parts in Myung Tae-kyun's statements that contradict objectively revealed circumstances or the statements of other related parties.
4. During the initial investigation into violations of the Political Funds Act regarding Kim Young-sun and others, Myung Tae-kyun did not testify regarding the allegations involving the defendant Oh Se-hoon. However, from around December 2024, when the defendant Oh Se-hoon announced he would file a complaint against Myung Tae-kyun,
he began to testify in earnest regarding the defendant Oh Se-hoon's allegations related to political funds,
and around that time, he even made threatening remarks to the effect of "just watch how I link the defendant Oh Se-hoon to this."
5. It appears that Myung Tae-kyun's relationship with the defendant Oh Se-hoon's election campaign side soured after around February 2021,
and it seems he developed feelings of resentment, believing his contributions were not recognized even after the defendant Oh Se-hoon was elected in this by-election.
Considering that Myung Tae-kyun's multiple statements are overall inconsistent,
and that the content is gradually becoming more specific as more evidence is presented through repeated investigations by the authorities,
it is difficult to believe Myung Tae-kyun's statements regarding the facts of this indictment as a whole.
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There is no evidence of a special relationship between Oh Se-hoon and Myung Tae-kyun. Among numerous recordings, during direct calls with Oh Se-hoon,
there is no instance of Oh Se-hoon saying "thank you" or giving instructions.
It's not as if he was appointed to a high or important position by Oh Se-hoon, despite there being so many positions in the Seoul Metropolitan Government..
So they tried to prove it indirectly through recordings with third parties,
but even that is inconsistent; they even say Oh Se-hoon knows nothing? Then how can you find him guilty?
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Anyway, it is a fact that money was exchanged. Regarding the question, Gemini says:
The fact that supporter Kim Han-jung paid money to Myung Tae-kyun's side several times
is a clear objective fact recognized by the appellate courtTgQPHd|||[].
The second trial court also directly mentioned in the ruling that "it is not that there is absolutely no suspicion of guilt"TgQPHd|||[] due to this.
Nevertheless, the reason an acquittal was pronouncedTgQPHd|||[] is that the legal link between the fact that money was exchanged and Mayor Oh Se-hoon's criminal allegations was not proven. The specific grounds for judgment revealed by the court are as follows.TgQPHd|||[]
'Giving money' and 'Mayor Oh's request' are separate:TgQPHd|||[]The court viewed that the mere fact that supporter Mr. Kim handed money to Mr. Myung does not mean one can conclude that Mayor Oh directly requested or instructed Mr. Kim to "pay the opinion poll costs on my behalf."TgQPHd|||[]TgQPHd|||[]TgQPHd|||[]
New audio recording evidence:TgQPHd|||[]In the recording of a call between Mr. Kim Han-jung and Mr. Myung Tae-kyun in March 2021, which was newly submitted in the second trial, it was confirmed that Mr. Myung said, "Anyway, Oh Se-hoon doesn't know. Don't worry. I'll take care of it."TgQPHd|||[] The court placed weight on the possibility that Mayor Oh was unaware of the payment fact based on this.TgQPHd|||[]TgQPHd|||[]TgQPHd|||[]
Insufficient proof of quid pro quo for opinion polls:TgQPHd|||[]Considering the personal relationship between Mr. Kim and Mr. Myung, the court judged that it is difficult to see the entire amount paid as exact compensation corresponding to the costs of the 10 opinion polls for Mayor Oh.
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The above contents are the grounds for the acquittal, and an interesting point is
that it seems to have very similar characteristics to the Lee Jae-myung North Korea remittance case.