All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The lower court’s sentencing against Defendant A is too unreasonable.

B. Defendant B’s misunderstanding of the facts as stated in the judgment of the court below that Defendant B knew that it was the ownership of Defendant A, or Defendant A knew that it was the owner of the instant iron, or issued orders on behalf of the victim I and J (hereinafter collectively referred to as the victim Company I and embezzled the instant steel bars in collusion with Defendant A, and even if Defendant B participated in the crime of this part of this case, Defendant B was not an aiding and abetting to take out the instant steel bars without pecuniary gain in accordance with Defendant A’s order of shipment (hereinafter referred to as “K”). Defendant B was not an aiding and abetting to take out the instant steel bars without any reasonable basis.

C) Nevertheless, the court below found all of the charges of this case guilty. The court below erred by misunderstanding the facts and misunderstanding the legal principles.

2) The lower court’s sentencing on Defendant B is too unreasonable.

2. Determination

A. Determination as to Defendant B’s assertion of misunderstanding of facts, etc. 1) Joint principals under Article 30 of the Criminal Act are committed jointly by two or more persons. In order for joint principals to be established, the subjective elements are the intent of joint processing and objective requirements, which require the fact of implementation of a crime through functional control based on a joint doctor, as well as the fact of implementation through a functional act and control based on a joint doctor. Joint processing should be integrated for the purpose of committing a specific criminal act with a joint intent, and the purport of a joint principal offender is to shift his/her intent to practice using other persons’ act (see Supreme Court Decision 2016Do15470, Jan. 12, 2017). Meanwhile, the essence of a joint principal offender is the essence of a joint principal offender.