All appeals by the defendant and the prosecutor are dismissed.

1. The summary of the grounds for appeal appealed from the lower court’s punishment (eight months of imprisonment) so long as the Defendant was so unfasible, and the Prosecutor appealed from the lower court’s punishment too unfasible and unfair.

2. In the instant crime, the Defendant, with the proposal of C, opened 55 accounts in the name of 14 corporations using the business registration certificate, power of attorney, corporate seal impression certificate, etc., and transferred the above accounts with an access medium connected to the above accounts, and received KRW 100,000 per account. The Defendant, with the knowledge that it would be used for the instant crime, opened a multiple accounts and received a delivery of KRW 100,000 per account. In fact, the crime of this case, even though having knowledge that it would be used for the instant crime, is considerably poor in the nature of the instant

However, in full view of the facts and arguments in the instant case, the lower court’s punishment is too heavy or unreasonable, taking into account the following circumstances: (a) the Defendant reflects the mistake; (b) the Defendant has no record of punishment for the same kind of crime; and (c) the Defendant’s age, sex, environment, family relationship, circumstances after the commission of the crime; and (d) other various sentencing conditions specified in the instant case’s records and arguments.

3. The appeal filed by both the Defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.