All appeals are dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court affirmed the first instance judgment that sentenced Defendant A Co., Ltd. to a fine (540,000,000 won) to both imprisonment with prison labor (540,000,000 won) and imposed a fine of 20,000,000 won on Defendant A Co., Ltd.

The judgment below

Examining the reasoning in light of the relevant legal principles, the lower court did not err in its judgment by misapprehending the legal doctrine on the calculation of fines as prescribed in Article 8-2(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); and did not err in violation

Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.