All appeals by the Defendants and the Prosecutor are dismissed.

The summary of the grounds for appeal is as follows: (a) the card used for the structure and crime of the instant crime by mistake of Defendant A’s fact is physical card; and (b) the domestic card company received the approval amount entirely from the Nativelitra Bank (hereinafter “ Australia”); and (c) there was no lawsuit, etc. from the Australia bank until now, it is reasonable to view that the victim of the instant crime is not the domestic card company but the Australia bank.

Nevertheless, the court below found a domestic card company guilty of the facts charged in this case. In so doing, the court below erred by misunderstanding facts.

The sentence (4 years of imprisonment, confiscation) sentenced by the court below to Defendant A is too unreasonable.

Defendant

B (M) As to the crime by using the account in the name of Defendant B (misunderstanding of facts), Defendant B opened an account in the name of Defendant B with the Australian Bank and applied for the issuance of a physical card, and only received payment of KRW 10 million in return for providing it to Defendant A.

Defendant

B did not take part in the recruitment of franchise stores, provision of funds, settlement through telephone approval, preparation of slips, purchase of slips, and consultation on distribution of profits, etc., which are the core of the instant crime, and thus, Defendant B cannot be recognized as the intention to jointly process the instant crime and functional control over the instant crime.

Nevertheless, the lower court found the Defendant guilty of this part of the facts charged. In so doing, the lower court erred by misapprehending the facts.

The same time of the commission of the crime by using the account in the name of Defendant B and the same time of the crime using the account in the name of Defendant A, and Defendant A accompanied by the visit of Defendant A to approve false sales, or notified the accomplice of the progress of the instant crime to Defendant A’s instructions.