All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The amount under paragraph (1) of the judgment of the court below as to the misunderstanding of facts and misapprehension of legal principles includes not only the amount collected by Defendant A through a similar receiving act, but also the amount collected by Defendant B to re-transfer the money to the head office by receiving a remittance from Defendant B, which cannot be deemed as having been committed by Defendant A in collusion. Of the amount under paragraph (1) of the judgment of the court below, KRW 9 million out of the amount under paragraph (1) of the judgment of the court below

1. Although the Nos. 91, 92 was not recruited through the instant crime, but it was merely personal loaned by Defendant B from BN, the lower court convicted all the charges of this case. In so doing, the lower court erred by misapprehending the facts and misapprehending the legal doctrine.

2) The lower court’s improper sentencing is too unreasonable.

B. The sentencing of the lower court by Defendant B, F, and G is too inappropriate.

2. Determination

A. The lower court’s determination 1 on Defendant A’s assertion of mistake of facts and misapprehension of the legal doctrine as stated in its reasoning, and the following circumstances, i.e., the amount under paragraph (1) of the original judgment, which was duly adopted and examined by the lower court, was deposited into the bank account that Defendant B used to receive investment deposits from T Co., Ltd. (hereinafter “T”), and Defendant B opened the said account for T activities at the investigation agency and the court of the lower judgment, and Defendant B, at the investigation agency and the court of the lower court, stated that “the said account was opened for T activities, was remitted to T head office by receiving the remittance of investment deposits from other branches under Q, as well as the investment funds collected by Defendant A or his own, and transferred to T head office under Q’s instructions, and ② Defendant B stated that the police and the prosecutor’s office received KRW 19 million from BN (attached list of crimes in the lower judgment).

1. Serial 73, 74, 91, 92) confirmed the amount of deposit received from a subordinate investor. On November 27, 2015, the amount of KRW 9 million out of KRW 15 million, which was remitted from BN, was set as an investment amount, and based on this, the list of crimes at issue is the list.