All appeals by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. In light of the fact that the Defendant recognized the defense counsel’s mistake, the benefits acquired by the instant crime are not much high, and the health status is not good, the sentence of the lower court that sentenced to KRW 91,394,00 for imprisonment with labor for one year and three months and additional collection, is too unreasonable.

B. In light of the fact that the sum of the fees received by the Defendant by the prosecutor exceeds KRW 300 million, and that there is a need to strictize the illegal acceptance activities of Brazils who are not admitted as an attorney, the lower court’s punishment is too uneasible and unreasonable.

2. The judgment of the court below recognizes the defendant's mistake and reflects the fact that there is no record of punishment imposed for the same kind of crime or punishment imposed in excess of fine, health status is not good. Meanwhile, the crime of this case is not a lawyer, even from April 8, 2010 to June 8, 2011, it is not good that the defendant deals with a total of 313 individual rehabilitation and individual bankruptcy cases in the name of law firm E, and receives a total of 331,30,000 won, and it is not good that the defendant has committed the crime. It is necessary to strictize the illegal acceptance of the defendant's illegal acceptance activities. The defendant's age, sex, environment, degree of damage, motive and circumstance of the crime, and circumstances after the crime. In full view of all the circumstances in the records and arguments of this case, the court below's punishment is deemed reasonable and it is too heavy or unreasonable, and all of the above arguments are not justified.

3. Conclusion, the appeal by the defendant and the prosecutor are without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.