All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the grounds of appeal by Defendant E and M in light of the evidence duly admitted by the lower court, we affirm the lower court’s finding Defendant E and M guilty of all the charges of this case for reasons indicated in its reasoning.

In so doing, contrary to the allegations in the grounds of appeal, there are no errors of misapprehending the rules of logic and experience to recognize facts.

2. Examining Defendant F’s grounds of appeal in light of the record, the lower court’s order to collect a surcharge of KRW 88.8 million against Defendant F is justifiable, and there is no violation of law regarding the calculation of an additional collection charge, as alleged in the grounds of appeal.

On the other hand, the argument that the court below erred in failing to render a ruling that the joint defendant L of the court below should pay back the money, or that the court below's order to reduce the community service order cannot be a legitimate ground for appeal under Article 383 of the Criminal Procedure Act.

3. According to the records on Defendant J’s grounds of appeal, Defendant J asserted mistake of facts with the grounds of appeal against the judgment of the first instance on the grounds of unfair sentencing, but withdrawn the grounds of appeal against mistake of facts on the date of the first trial of the original instance and left the grounds of unfair sentencing as the grounds of appeal.

In such a case, an appeal is not allowed to be filed with the Supreme Court on the ground of an erroneous determination of facts, incomplete deliberation, or misapprehension of legal principles.

4. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.