All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The lower court’s punishment (a year and six months of imprisonment, and additional collection) against Defendant A is too unreasonable.

B. Defendant B (1) misunderstanding of facts and misunderstanding of legal principles) Defendant B, who is an employee of his law office, managed and supervised the affairs of the registration team, such as Defendant A, etc., who is an employee of his law office. Thus, it cannot be deemed that Defendant A lent his name to Defendant A to perform the registration affairs.

B) The surcharge imposed on Defendant B shall be calculated on the basis of only the profits from the registration of M who is the actual director of the relevant public action. The profits actually acquired by the above Defendant every month are less than the amount that the court below used as the basis for its calculation, and the comprehensive income tax paid by the above Defendant on the above registration affairs shall be deducted from the surcharge.

2) The sentence of the lower court (one year of imprisonment, two years of suspended execution, and additional collection) against Defendant B, which was unfair in sentencing, is too unreasonable.

(c)

Defendant

C The sentence of the lower court against the above defendant (eight months of imprisonment, two years of suspended execution) is too unreasonable.

2. Judgment on Defendant B’s misunderstanding of facts and misapprehension of legal principles

A. 1) In order to determine whether an attorney-at-law has committed an offense under Article 109 subparag. 2 of the Defense Act by allowing an attorney-at-law to use his/her name to the legal office staff established in his/her name, and whether the office staff violated Article 109 subparag. 1 of the Defense Act by performing legal affairs under the name of the attorney-at-law, the overall process from the first acceptance of a legal case to the final handling of the case, the type and content of the legal case, the nature of legal affairs and the level of legal knowledge necessary for their handling of legal affairs, the contents, methods and frequency of the attorney-at-law’s involvement in legal affairs such as legal consultation or preparation of legal documents, and the process of opening the office and the method of operating the office.