All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misapprehension of legal principles does not accept money or valuables in exchange for an illegal solicitation from H (hereinafter “H”), but merely receives brokerage fees from a business operator providing a commercial assistance service to a commercial assistance agency in a customary manner.

In addition, the U Park Cemetery, which is indicated as the “U” among the places listed in the list of crimes of this case, is a cemetery that can be used only by the residents of the five North Korean Dos, and it is impossible to conduct business activities in itself, and the money deposited in relation to personal assistance, such as funeral expenses, regardless of F, was included in the list of crimes. This part of the past is also included in the list of crimes.

Ultimately, although the Defendants cannot be punished as a crime of misappropriation, the lower court convicted the Defendants of this case. In so doing, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

B. The sentence of the lower court (Defendant A: fine of KRW 3 million; penalty of KRW 1.5 million; penalty of KRW 1.5 million; penalty of KRW 1.5 million) against the illegal Defendants is too unreasonable.

2. Determination

A. Part 1 of the misunderstanding of the facts and legal principles is established when a person who administers another person’s business acquires property or financial benefits in return for an unlawful solicitation in connection with his/her duties. The term “other person’s business” in this context refers to a case where the other person (the principal) performs the duties to be performed by him/her, and the term “illegal solicitation” refers to a solicitation contrary to social norms and the principle of good faith. In determining this, the following should be comprehensively examined: (a) the details of the solicitation; (b) the type and amount of the property or financial benefits acquired in relation thereto; (c) the method and form of providing economic benefits; (d) the method and form of providing economic benefits; and (e) the integrity of transactions, which are legal interests protected (see, e.g., Supreme Court Decision 2013Do11735, Jan. 23, 2014).