All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In so determining, the court below erred by misapprehending the legal principles as to the establishment of the crime of receiving evidence under Articles 5 and 6 of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, the establishment of the crime of receiving evidence, the relation to duties, the intention of unlawful acquisition, and the calculation of the amount received, as follows.

① The amount of KRW 220 million that Defendant A received from Defendant B is a mere loan that does not have business relationship.

Even if there is a relation to the relationship, the amount received is the amount equivalent to 220 million won of the repayment or deposit.

② Although Defendant A received a Bosch Rexroth car from C, Defendant A did not have any job relationship or illegal acquisition.

Even if the duty relationship and the intention of illegal acquisition is recognized, the purchase price of the said car at the time of June 30, 2015 is KRW 29,550,000,000, the value should be calculated based on this.

③ Defendant B is merely a loan of KRW 200,000,000,000,000,000 to Defendant A.

B. The lower court’s sentence of unreasonable sentencing (Defendant A: imprisonment of six years and fine of three hundred million won, additional collection of KRW 220 million, Defendant B’s imprisonment of two years and six months) is too unreasonable.

2. Determination

A. In regard to the assertion of mistake of facts or misapprehension of legal principles, the court below stated in detail about this part of the argument, and in light of ① private relation and occupation of the Defendants, the situation at the time of receiving the money, Defendant B’s economic situation, and the amount of economic expected profit related to the monetary grant, etc., it can be sufficiently recognized that Defendant A received the money indicated in the facts charged in relation to his duties from Defendant B, and that Defendant B provided the said money to Defendant A in relation to his duties. ② In light of the existence of the payment period and interest agreement, the possibility of urging and compulsory execution, the source and delivery of the money, the process of paying the principal and interest payment plan, the process of returning