The part concerning Defendant B in the judgment of the first and second court is reversed, respectively.

Defendant

B A person shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. Defendant E and D’s sentence (Defendant E: imprisonment of one year and three months, additional collection of two million won, Defendant D’s imprisonment of one year and one year and three months, and additional collection of five million won) imposed on the Defendants is too unreasonable.

B. Defendant B’s punishment (Article 1: 2 years and 6 months of imprisonment, additional collection of KRW 4 million, and imprisonment of KRW 2: 3 years and 6 months of imprisonment) sentenced by the lower court is too unreasonable.

C. The first sentence imposed by the court below on Defendant M, N, E, and D (Defendant M, N: each imprisonment of two years and three years of suspension of execution, three years of suspension of execution, additional collection of 7 million won, 120 hours of community service) and 1, and the first sentence imposed by the court below on Defendant B is too uneased and unfair.

2. Ex officio determination

A. The judgment of the court below 1 and 2, prior to the judgment on the grounds for appeal concerning the consolidation of the appeal case (as the case of the defendant B) is joined in the trial of the court of first instance and the case of the court of second instance that the defendant B appealed, each of the criminal facts in the judgment of the court below against the above defendant becomes concurrent crimes under the former part of Article 37 of the Criminal Act and shall be sentenced to one punishment at the same time pursuant to Article 38 of the Criminal Act. Thus, the judgment of the court below 1 and 2 with respect to the defendant B who sentenced a separate punishment for each of the above

B. Of the judgment of the court below in the second instance, each part of the attack against Defendant B (the list of crimes in the annexed sheet of the judgment of the court below in the second instance) and the part in the annexed list of crimes (1) to 12 through 17, the same list of crimes (2), and the same list of crimes (4), and each part of the fraud in the same list of crimes (hereinafter referred to as “the aforementioned conflict and fraud part”) are constituted by satisfying the subjective and objective requirements of Article 30 of the Criminal Act, which are the execution of a crime through the functional control based on the intent of joint processing and its common intent. Thus, even if a person does not directly share part of the elements of a crime, it is so-called a person who does not directly share and implement part of the elements of a crime.