All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (unfair sentencing: one year and two months of imprisonment; one year and six months of imprisonment; one year and six months of suspended sentence; three years of suspended sentence) is too unreasonable.

2. The defendants recognized the crime of this case and against the mistake, Defendant D had no record of criminal punishment or a fine heavier than that of a fine for the same crime before, Defendant C had no record of criminal punishment for the crime of this case, the profits acquired by Defendant C through the crime of this case are relatively less than KRW 50 million, Defendant D returned an amount equivalent to the amount acquired by the victim of the crime of this case, and endeavored to recover damage by providing physical security, etc., Defendant C’s crime of this case is in a concurrent relationship between the crime of violation of the Medical Service Act and the latter part of Article 37 of the Criminal Act with the crime of this case where judgment has become final and conclusive, and at the same time, it is more favorable for the defendants.

On the other hand, the crime of this case is an unfavorable circumstance to the Defendants, such as the following: (a) the Defendants conspired in collusion with the victim Korean Capital Co., Ltd. to deceiving the victim Korean Capital Co., Ltd., and the crime is not good; (b) the Defendant C had the record of criminal punishment of suspended execution once of the crime of fraud; (c) the victim of the crime of this case was not in agreement with the victim of the crime of this case until the first instance trial; and (d) the damage recovery was not fully achieved; and (c) the crime of false accusation is an offense that infringes the State’s criminal justice function and lacks the risk of illegal punishment.

In full view of the above circumstances and other factors of sentencing as indicated in the records and arguments of the instant case, such as the background of the instant crime, the Defendants’ age, sexual conduct, and environment, etc., the lower court’s punishment against the Defendants is too unreasonable, and thus, the Defendants’ assertion is without merit.