All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal: The sentence of unfair sentencing (the imprisonment of two years and the fine of thirty million won, Defendant B and the imprisonment of one year and six months and the fine of twenty eight million won) by the lower court is too unreasonable.

2. The fact that the Defendants were both initial offenders, recognized their mistakes, and expressed their attitude to repent in depth, due to the detention of the Defendants, their dependents seem to have a serious economic difficulty, and the Defendants’ family members and their assistants want to take the Defendant’s wife into account the circumstances favorable to the Defendants.

However, the crime of this case is a tax official who requires integrity, and receives bribe several times from the related party of the company subject to investigation, and thereby the fairness of tax administration and the trust in society is significantly impaired. In particular, even though the Defendants are responsible for guiding the team members properly and preventing the misconduct, they are more leading and leading, and the members of the team are highly likely to be subject to criticism by participating in the crime of this case, and the amount of the bribe received by the Defendants is not much significant, etc., shall be considered as the sentencing materials that are disadvantageous to the Defendants.

In addition, considering the following factors: the Defendants’ age, character and conduct, environment, motive and background of the crime, means and consequence of the crime, the circumstances after the crime, etc., of the Supreme Court’s sentencing guidelines set forth in the Supreme Court’s sentencing guidelines (two to five years of imprisonment, and one to three years of imprisonment, and one year and three years of imprisonment), the above sentence imposed by the court below is too unreasonable.

Therefore, the Defendants’ assertion of unreasonable sentencing is without merit.

3. The Defendants’ appeal is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.