All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In light of the fact that Defendant B returned KRW 3 million to the same place where he received KRW 10 million from Party E on January 7, 2013, Defendant B’s imprisonment (one hundred months of imprisonment and two years of suspended execution, community service work 40 hours, additional collection 10 million won) is too unreasonable.

B. The sentence of the lower court (two months of imprisonment and two years of suspended execution) is too unreasonable.

2. Determination

A. Whether Defendant B’s immediate return of KRW 3 million to E is difficult from the date of the original trial to the court below. Unlike the statement made by the investigation agency, Defendant B stated that money paid to the Defendant was KRW 10 million as alleged by the Defendant, and 3 million was returned at that place. However, the Defendant stated that he merely received KRW 7 million from the police as to whether he did not receive KRW 17 million from E. From the fifth investigation, the Defendant returned KRW 10 million to the court below, and the prosecutor stated that he returned KRW 3 million to the Defendant at the time of the first investigation, and that he did not return KRW 3 million to the Defendant at the time of the first investigation. If the Defendant stated that he did not return part of KRW 3 million from the parking lot after the management office, the Defendant did not return the money to the Defendant at the time of the first investigation agency, and that he did not return it to the Defendant only KRW 3 million,000,000,000 in consideration of the fact that he did not receive money from the E.