All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. Defendant B (1) In fact, the Defendant, according to N and T instructions, who is the owner of K Co., Ltd. (hereinafter “K”), obtained a seller’s vehicle transfer registration document from the joint Defendant A, and made a vehicle transfer registration in the name of K, and there was no perception that the vehicle transfer registration was false.

2) The punishment sentenced by the lower court to the Defendant (one year of imprisonment, two years of suspended execution, and 120 hours of community service) is too unreasonable.

B. The instant vehicles are non-business vehicles in the misapprehension of the legal principles of Defendant C, D, and E1, and the instant vehicles do not require approval from the competent authorities at the time of dismantling a wing wing wing. Thus, the instant vehicles dismantled a wing wing sing wing sing

is not subject to punishment.

In addition, Defendant C and D were not aware that they were requested to dismantle a wing wing machine as a used vehicle with no knowledge that permission from the competent authorities was necessary.

2) The punishment sentenced by the lower court to the Defendants (five months of imprisonment, one year of suspended execution, and sixty hours of community service) is too unreasonable.

2. Judgment on the grounds of appeal by Defendant B

A. Fact-finding 1) The lower court consistently stated that the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court: (i) A who requested the Defendant to transfer the foregoing cargo vehicle to the Defendant was introduced from the investigative agency to Defendant B to the court of the lower trial to the effect that “A was professionally engaged in the transfer of the said cargo vehicle number plate, and there is no contract entered into with K”; (ii) K N and T also allowed the Defendant to register in the name of K several cargo cars that the cargo vehicles are to be supplied to the Defendant upon contact, but thereafter, they were entirely aware of the fact that the cargo vehicles were registered in the name of K; and (iii) the Defendant made the transfer of the said cargo on the basis of the president of the account of K.