All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the reasoning of the lower judgment on the grounds of Defendant B’s appeal in light of the evidence duly admitted by the lower court, it is justifiable for the lower court to collect KRW 210,282,000 from Defendant B for reasons indicated in its reasoning.

In so doing, the lower court did not err by misapprehending the legal doctrine on additional collection as alleged in the grounds of appeal.

Meanwhile, pursuant to Article 383 subparag. 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 is imposed, an appeal may be filed on the grounds of unfair sentencing. As such, in this case where Defendant B was sentenced to minor punishment, the argument that the amount of punishment is unfair is not a legitimate ground for appeal.

In addition, other grounds of appeal are not legitimate grounds of appeal as stipulated in Article 383 of the Criminal Procedure Act.

2. Review of the records on the grounds of Defendant E’s appeal reveals that Defendant E appealed against the judgment of the first instance, and only alleged unfair sentencing on the grounds of appeal.

In such a case, the argument that the lower court erred by misapprehending the legal principles on confiscation and collection cannot be a legitimate ground for appeal.

In addition, pursuant to 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 is imposed, an appeal may be filed on the grounds of unfair sentencing. As such, in this case where a minor sentence is imposed against Defendant E, the argument that the amount of punishment is unfair is not a legitimate ground for appeal.

3. According to the records on the grounds of Defendant F’s appeal, Defendant F appealed against the judgment of the first instance, and asserted only unfair sentencing on the grounds of appeal.

In such a case, the argument that the lower court erred by mistake of facts or by misunderstanding of legal principles is not a legitimate ground for appeal.

In addition, according to Article 383 (4) of the Criminal Procedure Act, death penalty, life imprisonment.