Of them, the part on Defendant G shall be reversed.

Defendant

G shall be punished by imprisonment for not less than eight months.

, however, the defendant.

A. Defendant A, B, C, F, G, and H’s sentence (Defendant A: Imprisonment of 8 months and 2 years and 6 months, Defendant C’s imprisonment of 4 months, Defendant F: Imprisonment of 1 year, Defendant G’s imprisonment of 1 year, Defendant A’s imprisonment of 10 months, and Defendant H’s imprisonment of 1 year) is too unreasonable.

B. The Prosecutor’s sentence against the Defendants (as to the entirety of the Defendants: each of the above sentence, Defendant D’s fine of KRW 5 million, Defendant I’s imprisonment with prison labor of KRW 6 months, and 2 years of suspended execution) is unreasonable.

2. Determination

A. We examine the defendant A as well as the reasons for appeal by the defendant and the prosecutor.

The circumstances favorable to the defendant are as follows: (a) the defendant is led to confession and reflect; (b) the fact that there is a previous conviction of a fine; and (c) the profits acquired by the crime of this case themselves are deemed not to be considerable.

On the other hand, the crime in which the defendant participated is an act of establishing a so-called floating corporation or applying for registration of business by false means of electronic financial transactions, such as a false corporation account, or inducing additional crimes, such as the so-called "singing," etc., which require strict punishment in light of the defendant's participation degree, the number of crimes, and the frequency of crimes, etc., are disadvantageous to the defendant. In full view of all such circumstances and other sentencing conditions, including the defendant's age, character and conduct, environment, and circumstances after the crime, etc., the court below's punishment is too heavy or unreasonable. Thus, the defendant and prosecutor's assertion are without merit.

B. We examine Defendant B as well as the grounds of appeal by the Defendant and the prosecutor.

The facts that the defendant is led to confession and is against the defendant are favorable to the defendant.

On the other hand, the defendant led each crime in establishing a floating corporation, filing a false application for business registration, and transferring the means of electronic financial transactions, such as false corporate accounts.