All of the appeals filed by the prosecutor against the Defendants and the appeals filed by the Defendants A and B are dismissed.

1. Summary of grounds for appeal;

(a) The prosecutor’s appeal grounds of appeal (the defendant A: 4 years of imprisonment and confiscation; the defendant B: imprisonment with prison labor for one year and six months; the defendant D: imprisonment for a year and one year and six months; probation for three years of suspended execution; probation for three years of probation; and the community service order for 120 hours) are too unfasible and unreasonable.

B. Defendant A and B’s punishment is excessively unreasonable.

2. The crime of fraud of this case is a serious financial fraud crime committed in a planned and organized manner by making many unspecified persons commit the crime under the so-called Bosing method, and its nature is very poor. Bosing fraud is highly harmful to society because the scope of damage is not only a discriminatory and weak, but also has structural characteristics that are not easy to recover damage. Defendant A operated with the O as well as the role of withdrawing the money by taking part in the fraud of the Daegu office. Defendant B provided other accomplices with the method of telephone reception, etc. The overall management of the revenue office while educating the victims of telephone reception, etc., Defendant D served as a role of having the victims deposit money in the Lsing passbook, and Defendant D entered approximately KRW 142,500,000,000 in total as the crime of the Suwon office, but this appears to have been erroneous in the judgment of the court below, which appears to have been written as follows.

The crime of the Daegu office. Defendant A acquired approximately KRW 110 million by deception, while Defendant B was the first offender, Defendant D had no record of criminal punishment except for the punishment of this crime, Defendant A had a record of having been sentenced to punishment several times, but there was no record of having been sentenced to punishment for this crime, Defendant A and B agreed with the victim BD, BE, and BF in the past of the trial, the age, character, family environment, circumstances of the crime, and other accomplices.