All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant D’s punishment of a fine of KRW 2 million imposed by the lower court against Defendant D is too unreasonable.

B. According to the records of this case, even if Defendant B received a notice of receipt of the records of trial on December 23, 2015, Defendant B failed to submit a statement of reason for appeal within the submission period for a legitimate reason for appeal, and no reason for appeal is stated in the petition of appeal, and even if examining the record, the reason for ex officio investigation cannot be found.

Therefore, in accordance with Article 361-4(1) of the Criminal Procedure Act, a decision to dismiss an appeal filed by a defendant B should be made, but as long as a judgment is rendered on the appeal filed by a defendant D, a separate decision to dismiss an appeal shall not be made and a decision shall be rendered together.

2. We examine the judgment on Defendant D’s appeal, the fact that Defendant D recognized all the facts charged of this case, and reflects the mistake, and that the victim Daegu Metropolitan City appears to have recovered part of the damages of this case, and that the above Defendant did not have any criminal record other than once a disposition to suspend indictment is recognized. Meanwhile, Defendant D appears to have been led to the crime of this case as the Minister of Affairs of G branch, and that the amount of the fraud of this case is the amount of KRW 20.5 million, the amount of embezzlement, and the amount of 5.8 million won, and there is no special change of circumstances that could change the sentence of the court below after the sentence of the court below was sentenced, and considering all the sentencing conditions specified in the records and arguments of this case, such as the age, sex, environment, family relationship, etc. of the above Defendant, the above Defendant’s punishment against the above Defendant is too unreasonable, and therefore, the above Defendant’s assertion is without merit.

3. In conclusion, Defendant D’s appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and Defendant B shall submit the reasons for appeal.