All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below on the Defendants (the defendant A: the fine of KRW 15 million, the fine of KRW 5 million, and the fine of KRW 5 million) is too unreasonable.

2. The Defendants’ violation of the instant crime, and the fact that the benefits the Defendants actually earned do not seem to be large is favorable to the Defendants.

However, in the past, Defendant A had the record of punishment for the same crime, the period of the crime is short, and the total amount of claims against multiple debtors is not small, Defendant B has a lot of amount in which the credit card was settled without actual transactions, and as a credit card merchant, the so-called card tin transaction, such as this case, is well known that it was illegal, and thus, it is not good that all the Defendants commit the crime in this case.

In addition, considering the motive and circumstances of the instant crime, the circumstances after the instant crime, the Defendants’ age, character and conduct, environment, etc., as well as the various circumstances that are the conditions of sentencing as shown in the instant records and pleadings, it is not determined that the sentence imposed by the lower court is too unreasonable.

3. In conclusion, the Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.