All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In calculating the additional collection amount for Defendant A (1) misunderstanding of facts and misunderstanding of legal principles, the court below calculated the additional collection based only on Defendant’s statement although there is no objective data to acknowledge the actual revenue of Defendant due to the instant crime, and even if not, it should exclude the amount equivalent to the amount that Defendant did not actually receive, so the court below erred by misunderstanding of facts or misunderstanding of legal principles.

(2) In light of the overall circumstances of the instant case of unreasonable sentencing, the sentence imposed by the lower court (one year of imprisonment, additional collection KRW 23,100,000) is too unreasonable.

B. Defendant B (1) It is reasonable to view that the amount to be collected from Defendant B due to the instant crime is limited to the gains actually acquired by Defendant B. However, Defendant B obtained criminal proceeds equivalent to KRW 8,720,000 as stated in the judgment below, and thus, the court below erred by misapprehending the legal principles.

(2) In light of the overall circumstances of the instant case of unfair sentencing, the sentence imposed by the lower court (one month of imprisonment, two years of suspended sentence, two years of probation, community service, 120 hours, additional collection of 8,720,000 won) is too unreasonable.

C. Defendant C (1) It is reasonable to view that the amount to be collected from Defendant C due to the instant crime is limited to the gains actually acquired by Defendant C. However, Defendant C obtained criminal proceeds equivalent to KRW 1,100,000 as stated in the holding of the lower judgment. Therefore, the lower court erred by misapprehending the legal doctrine.

(2) In light of the overall circumstances of the instant case of unreasonable sentencing, the sentence imposed by the lower court (six months of imprisonment, two years of suspended sentence, two years of probation, community service, 80 hours of additional collection, 1,00,000 won) is too unreasonable.

2. Determination

A. Determination of Defendant A’s grounds for appeal (1) erroneous determination of facts and misapprehension of legal principles.