All appeals filed by the Defendants and the Prosecutor are dismissed.

1. The summary of the grounds for appeal (e.g., both types of punishment) of the lower court (i.e., one year of imprisonment, two years of suspended sentence, ten months of imprisonment, and two years of suspended sentence) is too unreasonable, and the prosecutor asserts that the sentence of the lower court is too uneasible and unfair.

2. Comprehensively taking account of the arguments in this case and the reasons for sentencing indicated in the records, the lower court’s punishment appears to have been appropriately determined by fully considering all the circumstances, including the Defendants and the prosecutor’s various grounds for sentencing, and the fact that the Defendants have led to the confession of all the crimes in this case at the trial of the lower court and that Defendant A additionally paid KRW 20 million out of the amount of taxes in arrears at the trial of the lower court is difficult to be deemed as a special reason to ex post

3. In conclusion, the appeal filed by the Defendants and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.