The judgment below

The guilty part against Defendant B and the dismissed part of the grounds for conviction against Defendant A.

1. Summary of grounds for appeal;

A. In Defendant B and below, the name of the Defendant is not indicated in each of the pertinent items, and the Defendant is referred to as “Defendant” without indicating the name of the Defendant, and the upper Defendant is referred to as “Defendant” only with the name, but if necessary, the name shall be stated additionally.

The judgment of the court below which convicted the defendant on the following facts, such as misconception of facts, misunderstanding of legal principles, misunderstanding of facts or misunderstanding of legal principles, which affected the conclusion of the judgment by misunderstanding of facts or misunderstanding of legal principles as follows. (A) Although the defendant was the chairman of the R Co., Ltd. (hereinafter referred to as the "R") of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter referred to as "the abbreviations used in the court below") but the defendant only delivered the whole method and conditions of sale to the officers, and in particular, did not have any fact that the defendant was involved in the practice.

B) An officer or staff member of R obtained unreasonable loans by forging each tax payment certificate in order to pay 1% of his/her loans, and there is no fact that the Defendant was involved in the act of forging each tax payment certificate. 2) The sentence of unfair sentencing (15 years of imprisonment) of the lower court is too unreasonable.

B. Defendant A: The judgment of the court below convicting Defendant A of erroneous determination of facts, violation of the Labor Standards Act against the Defendant, and violation of the Guarantee of Workers' Retirement Benefits Act, is erroneous in misapprehending the legal principles as follows, or thereby affecting

1 R is only a stock company and operated by the unilateral instructions of B to a private company of B, the owner of which is the private company, and the defendant only supported the company litigation, etc. under the direction of B from the legislative branch, and is not an employer or a business manager under the Labor Standards Act, and is other matters concerning workers.