All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. As to Defendant B’s grounds of appeal, the allegation that the lower court erred by misapprehending the legal doctrine on grounds for disqualification of suspended sentence during the sentencing grounds is ultimately an argument that the lower court’s sentencing is too unreasonable.

However, under Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years has been imposed, an appeal on the grounds of unfair sentencing is allowed. Thus, in this case where a more minor sentence has been imposed on Defendant B, the above assertion to the effect that the amount of punishment is

In addition, even upon examining the reasoning of the lower judgment, the lower court did not err by misapprehending the legal doctrine on the grounds for disqualification of suspended sentence in its judgment that recognized the said Defendant as disqualified.

(2) On December 26, 2003, Defendant C’s ground of appeal

A. Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “instant legal provision”) provides that a person who commits a crime under Article 10(3) and the former part of Article 10(4) of the Punishment of Tax Evaders Act for profit shall be punished by imprisonment for a limited term of not less than three years where the sum of the value of supply entered in the tax invoice and the invoice or of the value of supply, sale or purchase entered in the list of total tax invoices and the list of total tax invoices by buyer (hereinafter “supply amount, etc.”) is five billion won or more (Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes shall be punished by imprisonment for a limited term of not less than

As such, the legal provisions of this case combines the violation of Article 10(3) of the Punishment of Tax Evaders Act with the reason that the purpose of profit making and the total amount of supply is above a certain amount.