All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The punishment imposed by Defendant A (unfair sentencing) by the lower court (an amount of KRW 7 million, additional collection of KRW 15 million) is too unreasonable.

B. The judgment of the court below which found Defendant B (1) guilty of the crime No. 2 in the annexed list No. 1 of the judgment of the court below is erroneous in the misapprehension of legal principles, even though the statute of limitations has expired five years since the act was committed.

2) The punishment sentenced by the lower court (an amount of KRW 7 million, additional collection of KRW 1,3750,000) is too unreasonable.

2. Determination

A. The judgment of the court below as to Defendant B’s assertion of misunderstanding of the legal principles also asserted the same as the alleged misunderstanding of the above legal principles, and the court below rejected the above assertion in detail. In light of the evidence duly admitted and investigated by the court below, the judgment of the court below is justified, and the allegation of misunderstanding of the above legal principles is without merit.

B. In light of the above, the Defendants recognized the Defendants’ wrongful assertion of sentencing and violated the law, Defendant B was the primary offender and Defendant A had no record of the crime except for the punishment of fines due to drinking alcohol, and the disadvantages of administrative disposition to be taken by the Defendants due to the instant crime are not easy, and in particular, Defendant A was prior to the Defendants, such as donation of an amount equivalent to the ordinary level of money and providing medical services.

However, considering the fact that the lower court appears to have determined a punishment in consideration of the favorable circumstances as above, the fact that considering the distortion of the distribution system and sales order of pharmaceutical products and the social harm of the rebates of pharmaceutical products that leads to the final consumer to the final consumer, the Defendants’ receipt of the amount cannot be deemed as a small amount, and the sentencing conditions indicated in the instant case, such as the Defendants’ age, sex, environment, family relationship, and circumstances after the crime.