The judgment below

Of the above, the part of collection against Defendant B shall be reversed.

Defendant

B 32,763,867 won shall be collected.

1. Summary of grounds for appeal;

A. The punishment sentenced by the court below to the above defendant A (eight months of imprisonment) is too unreasonable.

B. Defendant B (1) misunderstanding of the facts and misunderstanding of the legal principles (Additional Collection) ① In the event that Defendant A first pays the purchase value-added tax generated by advertisement, etc., only the remainder of the purchase value-added tax after deducting it from the monthly lending fee, and thus, the purchase value-added tax 9,790,849 won should be deducted from the Defendant’

Therefore, it should not be included in the amount of collection.

② Since Defendant A received money from Defendant A for the use of value-added tax and paid as value-added tax, KRW 18,728,457 of value-added tax cannot be deemed as benefits that actually accrue to the Defendant, and thus, it cannot be collected from the Defendant.

③ All payments received from Defendant A were remitted to the account of H of a law firm. Since such amount was used as a law firm H’s rent, employee’s salary, etc., there is no profit that Defendant individual acquired.

Therefore, it cannot be collected from the defendant.

④ The lower court determined that the Defendant received KRW 7 million in cash from Defendant A.

Since there is no evidence to acknowledge it, the above 7 million won should not be included in the amount of additional collection.

(2) The sentence sentenced by the court below to the above defendant (the penalty amounting to KRW 40 million) is too unreasonable.

(c)

The prosecutor (as to Defendant B)’s sentence (as to the penalty amounting to KRW 40 million) sentenced by the lower court to Defendant B is too uneased and unreasonable.

2. Determination

A. After the judgment of the court below regarding Defendant A’s unfair assertion of sentencing, there is no change of circumstances that could be considered in sentencing after the judgment of the court below, and comparing the conditions of sentencing as shown in the records and arguments of this case with the reasons for sentencing of the court below, even considering the circumstances alleged by the Defendant on the grounds of appeal, it

B. Defendant B