All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts or misunderstanding of legal principles [Defendant B and Defendant D (hereinafter “Defendant Company”)]

[1] The Defendant Company reported food manufacturing and processing business pursuant to the relevant laws and regulations, such as Food Sanitation Act, etc., and as the Defendant Company manufactured and sold M, it does not constitute a case where the Defendant Company manufactured and sold food to its employees.

B. The sentence imposed by the court below (defendant A: imprisonment of one and half years and fine of 100 million won; imprisonment of eight months; suspension of execution of two years; Defendant Company: fine of ten million won) is too unreasonable.

2. Determination

A. As to the assertion of mistake of facts or misapprehension of legal principles between Defendant B and Defendant B, the lower court: (a) concluded a sales contract with Defendant Company L on March 14, 2012 (hereinafter “L”); (b) concluded a sales contract with Defendant Company to supply KRW 5500,00 per unit price to KRW 20,000,000 per unit price; (c) Defendant B transferred KRW 55,500,000 cashier’s checks from L on March 13, 2012 to Defendant B; and (d) exchanged the same to Defendant B again; (c) Company C registered its business as of July 16, 2012; and (d) concluded a sales contract with Defendant B on July 2, 2012 with Defendant B on the same aggregate as that of Defendant C on the same date as that of Defendant B’s 30,000,0000,0000 won for delivery and unit price as that of Defendant C on August 21, 2012.