All appeals by the Defendants are dismissed.

1. The lower court’s sentence (the Defendants’ penalty of KRW 8 million) against the Defendants on the summary of the grounds for appeal is too unreasonable.

2. The Defendants appear to have the attitude of recognizing and opposing all their criminal acts. The instant fraud crime was committed in an attempted attempt, and all the Defendants did not have any record of punishment exceeding the same kind of criminal record or fine, and Defendant B’s employees of the company run by Defendant A have some parts to be considered in the course of the participation in the criminal act.

However, the Defendants’ crime of this case is serious harm to the public credit and transaction safety in relation to the certificate of fairness, and there is a need for strict punishment. The Defendants deceiving the court using the certificate of fairness containing false facts, and made the dividend table by obtaining the seizure and collection order from the court. In light of the circumstances of the crime, in full view of all the sentencing conditions indicated in the records of this case, including the Defendants’ age, environment, sexual conduct, motive for the crime, and circumstances after the crime, etc., the sentencing of the court below cannot be deemed to be unfair because it excessively exceeds the sentencing, and thus, the Defendants’ above assertion is without merit.

3. In conclusion, the Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the Defendants’ appeal is without merit. It is so decided as per Disposition.