All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of Defendant A’s appeal in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the lower judgment, the lower court was justifiable in maintaining the judgment of the first instance court that ordered the Defendant to collect KRW 99,629,034, on the grounds stated in its reasoning, and contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by exceeding the bounds of the principle of free evaluation of evidence

2. As to the grounds for appeal by Defendant B, the argument that the lower court erred in violating the principle of propriety, which is the content of the statutory principle of punishment for the crime, constitutes an unfair argument in sentencing.

Therefore, under Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years has been imposed, an appeal is permitted for the wrongful grounds for sentencing. As such, the argument that the determination of a sentence is unfair is not a legitimate ground for appeal in this case where a minor sentence has been imposed against the defendant.

3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.