All appeals are dismissed.

The grounds of appeal are examined.

1. The lower court found Defendant B guilty of the facts charged against Defendant B and maintained the first instance judgment that collected KRW 130,271,060 from Defendant B as it is.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence inconsistent with logical and empirical rules, or by misapprehending the legal doctrine on the calculation

2. According to Article 383 subparag. 4 of the Criminal Procedure Act, Defendant C may file an appeal on the ground of unfair sentencing only in cases where death penalty, life imprisonment, or imprisonment or imprisonment without prison labor for not less than ten years has

Therefore, in this case where a more minor sentence is imposed against Defendant C, the argument that the punishment is too unreasonable is not a legitimate ground for appeal.

3. The Defendants’ final appeal is dismissed in entirety as it is without merit. It is so decided as per Disposition by the assent of all participating Justices on the bench.