All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant A (i) The judgment of the court below which sentenced the Defendant to collect 20 million won in spite of the fact that the Defendant had received 20 million won as a result of the instant crime, is unreasonable.

B. The sentence sentenced by the court below on the grounds that the sentence of unfair sentencing (the imprisonment for eight months, the suspension of the execution of two years, the probation, the community service, the confiscation and the collection of 20 million won) is too unreasonable.

B. The punishment imposed by Defendant C (5 million won of fine) by the lower court is too unreasonable.

2. Determination

A. Whether the defendant A’s assertion of mistake of facts is subject to confiscation or collection, or the recognition of the amount of collection, etc. is not related to the constituent elements of the crime, and it is not necessary to prove strict facts, but also should be recognized by evidence (see, e.g., Supreme Court Decisions 2005Do9858, Apr. 7, 2006; 2007Do2451, Jun. 14, 2007). In addition, in collecting criminal proceeds, the expenses that the defendant spent to obtain criminal proceeds, even if they were disbursed from the criminal proceeds, shall not be deducted from the criminal proceeds because they are merely the means of consuming the criminal proceeds.

(2) In light of the following circumstances, the Defendant stated that the Defendant was paid KRW 50,00,00,000, and the amount calculated according to the number of the “fair” recorded in the business place, the amount of income exceeds KRW 33,00,00,00,000, and the Defendant was not recorded in the business place, and the amount of income is KRW 20,30,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,00,000,00).