The judgment below

Of them, the part on Defendant C and D shall be reversed.

Defendant

C and D shall be punished by imprisonment for 10 months.

(b).

1. Summary of grounds for appeal;

A. Defendant A: (a) misunderstanding of facts and misunderstanding of sentencing; (b) KRW 15 million that U was received by U around September 201, 201 from W; (c) KRW 20 million that U acquired by Defendant A; (d) KRW 62 million that Defendant B acquired; and (e) Defendant C acquired KRW 3 million, the lower court held that U acquired KRW 10 million, KRW 45 million that Defendant A acquired; (d) KRW 42 million that Defendant B, and KRW 3 million that Defendant C acquired, respectively.

The judgment of the court below is erroneous in finding facts.

2) The punishment sentenced by the lower court to Defendant A (one year and six months of imprisonment) is too unreasonable.

B. Defendant B: The lower court, without considering the following points, found Defendant B guilty of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Aggravated Punishment, etc. of Specific Economic Crimes) and judged Defendant B as KRW 94 million. It erred by misapprehending the facts and by misapprehending the legal doctrine.

① Defendant B cannot be punished as a re-crime of good offices by merely providing a mere good offices, that is, the introduction of Defendant C and Defendant D.

In the case of such introduction, the defendant B cannot be punished as a joint principal offender because it is deemed that there is no intention to jointly process through a series of public offering, such as the facts charged.

In addition, Defendant B merely introduced Defendant D, a financial expert, and there was no intention to arrange matters belonging to the duties of officers and employees of financial companies.

② The amount acquired by Defendant B as a result of the instant facts charged is limited to KRW 54 million. 2) The punishment (one year and six months of imprisonment) sentenced by the lower court against Defendant B is too unreasonable.

(c)

Defendant

C: The punishment sentenced by the court below to Defendant C (one year and two months of imprisonment) is too unreasonable.

(d)

Defendant

D: Error of facts, misunderstanding of legal principles, and misunderstanding of facts and legal principles.