All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (Defendant A: imprisonment with prison labor for one year, confiscation, additional collection of 122,640,000 won, Defendant B: imprisonment with prison labor for six months, suspended execution for two years, and community service order for 80 hours) of the lower court is too unreasonable.

2. The lower court determined that Defendant A’s crime of aiding and abetting the establishment of a funeral room and gambling space in violation of the National Sports Promotion Act (such as opening gambling, etc.) was committed by aiding and abetting the operation of the illegal gambling site by providing a passbook under the name of another for a long-term (three years). The Defendants’ crime of violating the Electronic Financial Transactions Act may be abused as means of other crimes, not only impairing the safety and trust of financial transactions, but also ensuring the transfer and lending of the transaction, and the Defendants’ act of violating the Electronic Financial Transactions Act may be used as means of other crimes. In fact, other crimes were used, the fact that the transfer and lending of the transaction, the fact that the Defendants stated false facts in an investigative agency or made another person make a false statement to an investigative agency; Defendant A was the primary offender with no record of criminal punishment; Defendant B was punished by a fine of KRW 500,000,000,000 for a violation of the Military Service Act around 2014.

The circumstances taken into account by the court below and the part paid by Defendant A to the transferor of the approaching medium claimed to change the public order from the amount to be collected. However, the criminal proceeds should be calculated on the basis of the amount paid by Defendant A, the expenses incurred by Defendant A to seek access media shall not be deducted from the proceeds of the crime, and the part provided by Defendant A to the transferor of the approaching medium after receiving the proceeds of the crime is merely merely the consumption method of the proceeds of the crime, and the above assertion cannot be accepted. In addition, the defendants' age, sex, environment, and means leading up to the crime.