All appeals by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendants 1) misunderstanding the legal principles on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) shall be the victim G corporation (hereinafter “victim company”).

() Among the part claiming insurance money, losses of re-processed goods (products prior to completion in the process of the process) were actually incurred, and thus, there was no deception by the Defendants. Since the claim for the payment of insurance money of this case can be divided into losses of re-processed goods and losses of finished goods that were deceiving, not fraud is established against the entire insurance money received by the Defendants, but only insurance money paid for losses of finished goods is established. Therefore, the amount of fraud by the Defendants is merely KRW 410,313,069 ( KRW 67,82,181 - 267,509,112) of insurance money received by D Co., Ltd. (hereinafter “D”) and is below KRW 500 million. Thus, the court below erred by misapprehending legal principles on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), which affected the conclusion of the judgment, thereby affecting the conclusion of the judgment.

B. The lower court’s sentence against the Defendants on the prosecutor is too unhued and unreasonable.

2. Determination

A. As to the Defendants’ assertion of misapprehension of the legal doctrine, Defendant A’s summary of this part of the facts charged is the person who was the representative director of D’s address in Nam-gu Incheon Metropolitan City, Defendant B was the former business director of D, and the Defendants were the siblings. On February 25, 2016, around 14:20, the Defendants were the three-story Malking room of D’s secondary factory E located in Namdong-gu Incheon Metropolitan City (hereinafter “instant fire”).

As a result, Defendant A was the head of the business management headquarters at that time.