All appeals by the Defendants and the Prosecutor are dismissed.

1. On October 15, 2014, Defendant B Co., Ltd. (hereinafter “Defendant B Co., Ltd.”) filed an appeal against the lower judgment regarding the appeal of Defendant B Co., Ltd. (hereinafter “Defendant Company”) and filed an appeal against the lower court on November 14, 2014, and filed the notification of the receipt of the notification of the receipt of the trial records on November 14, 2014, and did not file the appellate brief within 20 days thereafter (the defense counsel of Defendant A filed the appellate brief with this court on December 4, 2014, and also stated the grounds for appeal against the Defendant Company. However, although the defense counsel of Defendant A filed the appellate brief on December 4, 2014, the grounds for appeal on which the Defendant Company did not appoint his/her defense counsel cannot be deemed as the grounds for appeal by the Defendant Company

Therefore, in accordance with Article 361-4(1) of the Criminal Procedure Act, a decision to dismiss an appeal by the defendant company should be made. However, as long as a judgment is rendered on the appeal by the prosecutor against the defendant company, the dismissal of appeal by the prosecutor should not be decided separately,

2. Determination on the grounds of appeal by Defendant A and the Prosecutor

A. The summary of the grounds for appeal 1) The sentence (one year of imprisonment for the defendant A, two years of suspended execution, and fine of 100 million won for the defendant company) that the court below sentenced against the defendant is too uneasible and unfair. 2) The sentence imposed by the defendant A against the above defendant is too unreasonable.

B. The defendants recognized the crime of this case, there are no records of the same crime to Defendant A, only the records of fines, all of the evaded tax amount due to the crime of this case, and some of the circumstances that can be considered as alleged by Defendant A, etc. have been repeated through favorable circumstances and for a long time, and the amount of evaded tax has not been significant.