2. Although there are extenuating circumstances, such as that the Defendants were fully aware of the instant crime, that the tax unpaid in the instant case was fully paid on June 29, 2015 while the lower court was proceeding, and that Defendant A was the first offender, the lower court appears to have determined a punishment by reducing the fine amount of KRW 3 million in each of the summary order, taking account of these factors in the lower court’s determination, and there is no special circumstance to change the punishment in the first instance trial.

Other circumstances revealed in the records and arguments of this case, such as the period of crime, motive, means and result of the crime, the circumstances after the crime, the age, career, character and conduct, environment, etc. of Defendant A, the sentencing of the lower court is determined within the reasonable and appropriate scope, and it is not determined that the sentencing of the lower court is excessively unreasonable.

Therefore, the defendants' arguments are not accepted.

3. The Defendants’ respective appeals are without merit, and all appeals are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.