All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant A’s assertion of mistake of facts was committed in the instant case, and the amount of KRW 50,000 per day in China and KRW 100,000 per day in Korea, but the court below calculated a surcharge by deeming that both Defendant and China had a profit of KRW 100,000 per day in China and Korea, and thereby, erred in the misapprehension of facts constituting the basis for the calculation of the surcharge, thereby affecting the conclusion

B. In consideration of various circumstances on the Defendants’ assertion of unfair sentencing, the lower court’s sentence (Defendant A: imprisonment of one year and four months, additional collection of KRW 33 million, Defendant B’s imprisonment of eight months, additional collection of KRW 3150,000) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court regarding Defendant A’s assertion of mistake of facts, the Defendant A (hereinafter referred to as “Defendant” in this paragraph) stated in the third investigation of the Prosecutor’s Office that “I have made profits worth KRW 100,000 per day except for operating expenses, etc.” (Evidence Records 2905 pages), and “I have made profits worth KRW 30,000 per day except for operating expenses, etc.” (Evidence Records 2905 pages), and “I have made profits worth KRW 100,000 per day.”

(Evidence Records 2,911 pages). After being examined by the prosecution with Defendant B, the Defendant stated that “When you appear to the Chinese Center or if you directly operate the Center, they would have received an average of KRW 100,000 per day” (Evidence Records 3,009 pages), the Defendant partially reduced the amount of revenues.

On the other hand, the defense counsel's opinion submitted to the court below on September 30, 2013 is "the defendant is about D and E game products."