All appeals are dismissed.

The grounds of appeal are examined.

1. According to the records on Defendant A’s grounds of appeal, Defendant A appealed against the judgment of the first instance, and only asserted unfair sentencing as the grounds of appeal.

In such a case, the argument that there is an error of mistake or misunderstanding of legal principles in the judgment below is not a legitimate ground for appeal.

In addition, the argument that the judgment of the court below contains an error of incomplete deliberation on the normal relation of sentencing is the argument of unfair sentencing.

However, under Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. As such, in this case where a more minor sentence has been imposed against Defendant A, the argument that the amount of punishment is unreasonable cannot be

2. According to the records on Defendant B’s grounds of appeal, Defendant B appealed against the judgment of the first instance, and asserted misunderstanding of facts or misapprehension of legal principles with respect to unfair sentencing, along with the grounds of appeal, on the first trial of the lower court, and only asserted misunderstanding of legal principles with respect to unfair sentencing and collection, and the remaining grounds of appeal

In such a case, the argument that there is an error of mistake in the judgment of the court below shall not be a legitimate ground for appeal.

In addition, in light of the evidence duly admitted by the first instance court, which maintained the reasoning of the judgment below, it is justifiable to maintain the judgment of the court of first instance that ordered collection of KRW 295,683,653 against Defendant B on the grounds as stated in its reasoning, and there is no error of law by misapprehending the legal principles as to collection, contrary to what is alleged in

Meanwhile, the argument that the lower court violated the principle of equality in sentencing or erred in incomplete deliberation on the normal relation of sentencing constitutes an allegation of unfair sentencing.

However, the Criminal Procedure Act.