All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The punishment sentenced by the court below to the defendant A (one year of imprisonment, confiscation, additional collection of 66,206,200 won) is too unreasonable.

B. Defendant C1) Of the additional collection amount sentenced by the lower court, the amount of KRW 10,120,00,000, which the Defendant acquired by exporting cosmetics to Vietnam, was appropriated for the Defendant’s outstanding claim, and the cost of producing cosmetics was not deducted, and the Defendant’s considerable amount of outstanding bonds remain. However, the lower court erred by misapprehending the legal doctrine, which did not deduct it. (2) The sentence imposed by the lower court on the Defendant (one hundred months of imprisonment, one hundred, one hundred and twenty thousand, two46,200 won) is too unreasonable.

2. Determination

A. In a case where Defendant C’s collection of criminal proceeds in determining the misapprehension of the legal doctrine as to Defendant C’s assertion, the cost spent by the offender to obtain criminal proceeds is merely a method of consuming criminal proceeds, and it does not constitute a deduction from criminal proceeds to be collected.

(see, e.g., Supreme Court Decision 2005Do7146, Jun. 29, 2006). According to the Defendant’s assertion, the expenses incurred in the production of cosmetics in KRW 10,120,00, which the Defendant exported to Vietnam, are not deducted, and even if the Defendant’s claim against A remains, the expenses incurred by the Defendant in order to obtain criminal proceeds, which is merely a method of consuming criminal proceeds, and the outstanding amount between the Defendant and A is a method of sharing criminal proceeds (see, e.g., Supreme Court Decision 2005Do7146, Jun. 29, 2006). As such, the Defendant’s assertion does not include the expenses and the outstanding amount after deducting them.

Therefore, the defendant's assertion of legal principles is without merit.

B. The Defendants confessioned the Defendants on the assertion of unfair sentencing, and reflects on the Defendants’ health, but the instant crime was committed.