[Defendant A] The part of the judgment of the court of first instance against Defendant A and the part against Defendant A of the judgment of the court of second instance

1. Summary of grounds for appeal;

A. Defendant A (i) misunderstanding of facts in the facts stated in the judgment of the court of first instance.

Although there was no participation in the crime against the victim's Internet social money "com", the judgment of the court below which found the defendant guilty of this part of the facts charged is erroneous in the misapprehension of facts and the judgment of the court below which affected the conclusion of the judgment.

B. The sentence imposed by the lower court on Defendant A (the first instance judgment: imprisonment with prison labor for three years and six months, and the second instance judgment: imprisonment with prison labor for ten months) is too unreasonable.

B. Defendant B (i.e., misunderstanding of facts) the first instance court sentenced Defendant B to collect additional tax of KRW 25 million against Defendant B, but Defendant B’s work at the Chinese office of J, the principal mother and mother of the instant crime, is less than three months, and the monthly salary of KRW 7,500,000 during that period is less than seven months.

Nevertheless, the judgment of the court of first instance which sentenced Defendant B to collect 25 million won is erroneous due to erroneous determination of facts.

B. The sentence imposed by the court below on Defendant B (two years of imprisonment with prison labor for one year) is too unreasonable.

2. Determination

A. The judgment of the court below as to Defendant A's discretionary decision (i.e., the judgment of the court below as to Defendant A's grounds for appeal), and this court decided to hold concurrent hearings between Defendant A's appeal case against the court below as to Defendant A and Defendant A's appeal case against the judgment of the court below as to Defendant A. Since each crime of the judgment of the court below as to Defendant A and each crime of the judgment of the court below as to Defendant A are concurrent crimes under the former part of Article 37 of the Criminal Act and Article 38 (1) of the Criminal Act, one punishment shall be imposed within the scope of a prison term under Article 38 (1) of the Criminal Act. Thus, the part against Defendant A and the part against Defendant A among the judgment

Dor. 1-A of the criminal facts stated in the first instance judgment at the trial of the court below.

1 The sum shall be as shown in attached Table 1-1 in paragraph (1).