All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is that each sentence (Defendant A: fine of 2 million won; fine of 4 million won; Defendant C; imprisonment of 8 months; suspended execution of 2 years; community service order of 80 hours; Defendant D: fine of 4 million won; and Defendant E’s fine of 6 million won) imposed by the lower court on the Defendants is too unreasonable.

2. The circumstances favorable to the Defendants include: (a) the Defendants recognized the instant crime; (b) there was no history of punishment for the Defendants as the same force; and (c) Defendant B was the initial offender; and (d) there was no history of crime exceeding the fine to the rest of the Defendants.

On the other hand, the crime of this case was committed by the Defendants in collusion, even though the Defendants did not work as a daily worker, and obtained approximately KRW 2,1160,000 in total by means of preparing a false statement of payment of daily labor costs, and submitting them to each local government, and then receiving labor costs. In light of the method of crime, the number of crimes, the frequency of crimes, and the other party to the crime, etc., the Defendants were State agencies, and the Defendants were bound to commit the crime under the premise that they were practices. In particular, Defendant C appears to play a leading role in the crime, and even if they did not reach an agreement with the victims, it is disadvantageous to the Defendants.

In full view of the above favorable circumstances and unfavorable circumstances, as well as various other circumstances, such as the Defendants’ age, sex, environment, family relationship, motive and background of the crime, and circumstances that are the conditions for sentencing as shown in the pleadings, even if considering all favorable circumstances to the Defendants, the lower court’s punishment cannot be deemed to be unfair because it is too unreasonable, and thus, the Defendants’ 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.