The judgment of the court below is reversed.

Defendants shall be punished by imprisonment for eight months.

However, the defendant B is subject to objection.

1. In light of the fact that the summary of the grounds for appeal is against the Defendants, the punishment imposed by the lower court against the Defendants (one year of imprisonment) is too unreasonable.

2. In light of the method of each of the instant crimes and the number of damages, etc., the Defendants were not guilty. In particular, Defendant A, who was an employee of the victimized company, committed a crime with the trust relationship, and the Defendants appears to have committed a crime, and the benefits accrued from the crime appears to have not been significant. In the course of the investigation, the Defendants attempted to conceal or manipulate the crime by neglecting the responsibilities of Defendant A’s dynamic X, who was the dynamic of the Defendant A, and allowing R to make a false statement.

However, the defendants are both aware of the crime and reflects on the fact that the defendants deposited KRW 50 million prior to the pronouncement of the judgment of the court below for the damaged company, and the defendants deposited KRW 100,000 in the court of the first instance, and the defendants deposited KRW 38,201,451 together with the defendant, and the defendant A did not have any specific criminal record other than the fine due to drunk driving, and the defendant B did not have any record of punishment since 200.

In this context, considering the various circumstances shown in the records and arguments, the sentence imposed by the court below against the Defendants is somewhat inappropriate.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendants' appeal is justified, and the judgment below is delivered again after pleading.

Criminal facts

The summary of the facts charged and the evidence recognized by this court is as follows: each of the facts constituting the crime in the annexed sheet of crime in the judgment of the court below shall be changed to the "defation by fraud", and the summary of the evidence shall be changed to the "1. The defendants' partial statement" in the part of the evidence to the "each of the defendants' respective court statements".