All appeals filed by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Although Defendant A received KRW 30 million from M and delivered KRW 20 million among them to Defendant B merely delivered a bribe, Defendant A’s act constitutes a crime of delivery of third-party brains, the judgment of the court below which convicted Defendant A of the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes and the crime of offering of bribe is unfair due to misunderstanding of facts and misunderstanding of legal principles, and the punishment of the court below (two months of imprisonment, two years of suspended execution, two years of additional collection charges, ten million won of community service order, and one million won of community service order) is too unreasonable.

B. Defendant B did not receive KRW 20 million from Defendant A, and even if it received money, Defendant B received money.

Even though the court below found Defendant B guilty of the crime of acceptance of bribe of KRW 20,000,000, as W was received in company with W, the amount of the accepted acceptance was 1/2,000,000 won, the court below's judgment was unfair by mistake of facts, and the court below's punishment (one year of imprisonment and 20,000 won of surcharge) is too unreasonable.

C. The lower court’s sentence against the Defendants on the prosecutor is too uneasible.

2. Determination

A. According to the records of the judgment on the assertion of mistake of facts against Defendant A, the following facts are as follows: ① The certified tax accountant who entrusted the tax affairs of the Dispute Settlement Council (hereinafter referred to as the “instant company”) to Defendant A at the time of the commencement of the tax investigation with respect to the instant company, Defendant A refers to the purport that Defendant A would take-over the “Handing” of his tax investigation; ② M refers to the Defendant A at the time of the commencement of the tax investigation with respect to the instant company, so that the tax investigation would be conducted well by any means; ② M refers to the Defendant A at the time of the commencement of the tax investigation with respect to the instant company, so that the tax investigation would be conducted well; ③ M refers to all necessary matters concerning the tax investigation to Defendant A at the time of the commencement of the tax investigation; ③ is a tax official at the time of 30 million