[Defendant A] The defendant's appeal is dismissed.

[Defendant B] The defendant's appeal is dismissed.

[Defendant C]

1. The main points of the grounds for appeal are as follows. Each sentence of the lower court against the Defendants (two years of imprisonment, three years of suspended sentence, three years of imprisonment, three years of imprisonment, three years of criminal defendant C, D, and E: two years and six months of imprisonment) is too unreasonable.

2. Determination on the grounds for appeal

A. As to the grounds of appeal by Defendant A, there is no criminal history against Defendant A; Defendant A does not have the time to commit the instant crime; Defendant AB Co., Ltd. (hereinafter “AB”); deposited KRW 900 million for the victim AB Co., Ltd. (hereinafter “AB”); Defendant E’s instruction leads to the involvement in the instant crime; etc.; and Defendant A has the wife and children to support the instant crime; etc. that are favorable to Defendant A.

However, considering the total amount of damages caused by the instant crime as well as the maximum amount of KRW 2.7 billion, the fact that Defendant A personally obtains considerable profits, the victim AB is punished for Defendant A, the Defendant A temporarily escaped abroad at the time of investigation by the National Tax Service into the instant case, and the overall sentencing conditions revealed in the pleadings of the instant case, including the Defendant A’s age, character and conduct, occupation, circumstances leading to the commission of the crime, and the circumstances after the commission of the crime, the lower court’s sentence against Defendant A is too unreasonable.

B. As to the grounds for appeal by Defendant B, Defendant B did not have any criminal power, and there was no time to commit all the crimes against Defendant B when they were in the trial for the first time, and deposited KRW 100 million for the victim AB, Defendant B has the wife and children to support, and Defendant B’s mother is a person of distinguished service to the State, etc. are favorable circumstances to Defendant B.

However, the amount of damage caused by Defendant B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) (hereinafter “Specific Economic Crimes Act”) is about KRW 6.1 billion, and Defendant B is an individual.