A. In light of the overall sentencing conditions of Defendant 1 in the instant case, the lower court’s punishment (2 million won) is too unreasonable.

B. In light of all of the sentencing conditions of the Prosecutor’s instant case, the lower court’s sentence is too uneasible and unreasonable.

2. The act of trading electronic currency, etc. in the name of another chain store with judgment requires strict punishment since it contains the possibility of leading to various tax evasion and illegal acts. Although this type of crime is related to the crime, it seems that there are many criminal records including one sentence, one suspended sentence, and a number of criminal records including two suspended sentence, and the basic sense of compliance is insufficient. Meanwhile, the defendant reflects his mistake and repents the defendant, and the transaction amount arising from the crime of this case is relatively small amount, the defendant has no criminal record for the same kind of crime, there is no financial situation, and other various matters stipulated in Article 51 of the Criminal Act, which are the conditions for sentencing, such as the defendant's age, character and behavior, and environment, the punishment determined by the court below is not deemed to be improper because it is too excessive or too heavy.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and all of them are dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.