All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant B (1) The Defendant was merely aware of the lack of reason and mistake of fact (as to the crime of violation of the Act on Defense and Defense, with respect to the crime of violation of the Act on Defense and Defense) by designating an attorney-at-law as his/her agent in accordance with C’s instructions, and thus, the Defendant did not constitute a crime of violation of the Act on Defense and Defense and the lower court did not attach the reason for the crime of violation of the Act on Defense and Defense and it violates the former part of Article 361-5 subparag. 11

2) misunderstanding of facts and misunderstanding of legal principles on X-related violation of the Act on the Violation of the Act on the Defense and the Violation of the Act on the Defense and the Compensation for Violations of the Act on X is merely a fact that X voluntarily found the law office and revoked the full refund and withdrawal of the case since X did not run.

B) The Defendant’s assertion of aiding and abetting a criminal act is merely an aiding and abetting C by depositing the proceeds in accordance with C’s instruction. 3) The punishment sentenced by the lower court (one year and six months of imprisonment, additional collection 48 million won) is too unreasonable.

B. Defendant C1) The misunderstanding of facts and misapprehension of the legal doctrine do not constitute a crime of fraud against the victim R and a crime of violation of the defense justice, and there is no participation or conspiracy in the crime in the second part of the 2015 order 3727 case.

2) The punishment sentenced by the lower court to the Defendant (two years of imprisonment, additional collection of KRW 332 million) is too unreasonable.

(c)

Defendant

A (unfair sentencing) The sentence imposed by the court below on the defendant (the imprisonment of eight months, the suspension of execution of two years, and the community service order 120 hours) is too unreasonable.

2. Judgment on Defendant B’s assertion

A. The following facts and circumstances, i.e., the evidence duly admitted and investigated by the court below to determine the non-founded and factual mistake (as to the violation of the Act on the AD's Violation of the Act on the AD's Violation of the Act on the AD's Violation of the Act on the AD's Violation of the Act on the AD's Violation of the Act on the A's Law Office.