All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (for defendant A, 1 year of imprisonment, additional collection of KRW 2,550,000, and Defendant B, 4 months of imprisonment) is too unreasonable.

2. The Criminal Procedure Act, which takes the trial-oriented principle and the direct principle, has the unique area of the first instance court as to the determination of sentencing. As such, in a case where there is no change in the conditions of sentencing compared to the first instance court, and the first instance court’s sentencing does not deviate from the reasonable scope of discretion,

(See Supreme Court en banc Decision 2015Do3260 Decided July 23, 2015). Based on the foregoing legal doctrine, there is no particular change in the sentencing conditions of the Defendants compared to the lower court, and in full view of the various sentencing conditions revealed in the proceedings of the instant case, the lower court’s sentencing cannot be deemed to have exceeded the reasonable scope of discretion because the sentencing of the lower court is too unreasonable.

3. In conclusion, the defendants' appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendants' appeal is without merit. It is so decided as per Disposition.