Among them, the part of conviction against Defendant A and G and the part against Defendant C and the F shall be reversed.

A. Defendant A and Defendant G explicitly withdrawn misunderstanding of facts and misapprehension of legal principles on the date of the first trial of the trial of the first instance, while Defendant G explicitly withdrawn misunderstanding of facts and misapprehension of legal principles on the date of the third trial of the trial of the first instance.

The punishment sentenced by the court below against the defendants (15 years of imprisonment, 3 years and 6 months of imprisonment) is too unreasonable.

B. Prosecutor 1) misunderstanding the legal principles on the violation of the Act on the Regulation and Punishment of Criminal Proceeds Concealment due to Defendant A’s act of receiving rents from the account in the name of false lease agreement, and Defendant A’s act of receiving rents from a borrowed account constitutes an act of pretending the fact that criminal proceeds, etc. belong to the fact that it was not attributed to himself/herself, separate from the act of breach of trust, but the lower court acquitted Defendant A of this part of the facts charged, thereby adversely affecting the conclusion of the judgment by misapprehending the legal principles on the violation of the Act on the Regulation and Punishment, etc. of

Defendant

B’s misunderstanding of the facts and misapprehension of the legal principles on the part of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (i.e., distribution), and payment of high-amount merchandise coupons, visibility, etc. to the victim or labor cost by receiving cash from the trading company is difficult to obtain it against the ordinary sense. Defendant B’s V, Co., Ltd. (hereinafter “V”), D, D, D, “E,” and “E”, and “BO, etc.” when the above companies are collectively named, and D was respectively established on Jan. 13, 2015; and D was operated as “BO” before it was established as “BO”; and hereinafter “BO, etc.” at the time of its establishment.

The defendant B shall prepare a false statement of transaction, and the defendant B shall prepare a false statement of transaction.