All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The Defendants’ assertion of mistake of facts 1) Defendant A’s assertion of mistake of facts, and Defendant E Co., Ltd. (hereinafter “E”).

(2) Defendant B, who is the representative director of the company and the president of G, merely received some of the increases in the benefits to be paid to him and her as payment under the name of F and H, his spouse, for the purpose of saving the benefits. Nevertheless, the lower court found Defendant B guilty of this part of the facts charged, which is erroneous in misunderstanding of facts as to the facts charged. Defendant B’s assertion of mistake of facts as to this part of the facts charged, merely made an erroneous statement as to his memory at the time of testimony because it was not correct, and there was no purpose to imitate, and thus, it did not affect the conclusion of the judgment of the crime against K at the time of the criminal trial.

B. Defendant B’s assertion of unfair sentencing is unfair because the sentence imposed by the lower court (a fine of three million won) is too unreasonable.

2. Defendant A made the same assertion as the grounds for appeal of this case at the lower court, and the lower court rejected the above assertion by its reasoning in the “a summary of evidence” column of the judgment.

Examining the judgment of the court below compared with the records, the judgment of the court below is justifiable.

Therefore, Defendant A’s assertion of mistake is rejected.

3. The evidence duly adopted and examined by the court below regarding Defendant B’s assertion of mistake of facts is established when a witness who has taken an oath under the law makes a false public offering. Whether the content of the public offering constitutes the facts requiring proof of the relevant case, or whether it affected the conclusion of the judgment, is irrelevant to the establishment of perjury (see, e.g., Supreme Court Decision 89Do1212, Feb. 23, 1990); and the Criminal Act.