All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (the penalty of KRW 15 million, the additional collection of KRW 60 million) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. The determination of sentencing is based on statutory penalty, and the discretionary determination is made within a reasonable and reasonable scope, taking into account the factors constituting the conditions for sentencing prescribed in Article 51 of the Criminal Act.

However, considering the unique area of sentencing of sentencing of the first instance that is respected under the principle of trial priority and the principle of direct jurisdiction taken by our criminal litigation law and the nature of the ex post facto review of the appellate court, the sentencing of sentencing of the first instance was exceeded the reasonable scope of discretion when comprehensively taking into account the factors and guidelines for sentencing specified in the first instance sentencing trial process.

In light of the records newly discovered in the course of the appellate court’s sentencing hearing, it is reasonable to file an unfair judgment of the first instance court, only in cases where it is deemed unfair to maintain the sentencing of the first instance court as it is for the court to judge the sentencing of the first instance court.

Unless there exist such exceptional circumstances, it is desirable to respect the sentencing of the first instance court (see Supreme Court Decision 2015Do3260, Jul. 23, 2015). The lower court rendered the above sentence to the Defendant with due regard to the sentencing indicated in its reasoning. The circumstances favorable or unfavorable to the sentencing asserted by the Defendant and the prosecutor in the lower court appear to be subject to the sentencing as indicated in the lower court’s sentencing trial process, and the lower court’s sentencing judgment based thereon exceeded the reasonable scope of discretion.

It is difficult to see the sentencing conditions, and there is no particular change in the conditions of sentencing in the trial. Therefore, it is reasonable to respect the sentencing of the court below.

Therefore, the argument that the sentencing of the defendant and the prosecutor is unfair is without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and thus, the Criminal Procedure Act is applicable.