All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed by the Defendants).

1. As to the grounds of appeal by Defendant A, the part rejected by the court of final appeal on the ground of appeal on the ground that the allegations in the grounds of final appeal are groundless shall become final and conclusive at the same time with the declaration of the judgment, and no further dispute shall be raised as to this part, and the court to which the case is remanded shall not render a decision contrary to this part. Thus,

The same applies to the case where a new argument was added to the part of the final judgment, or where the court below, after remand, partially examined the facts constituting the crime.

(2) In light of the aforementioned legal principles, the Defendant’s each of the instant facts charged (excluding the part on acquittal in the grounds) against the Defendant was remanded in the judgment of remanding the case and the Defendant’s final and conclusive judgment was dismissed, and the judgment of conviction was final and conclusive. As such, the allegation in the grounds of appeal disputing the judgment of conviction in the judgment of remanding the case on the grounds of misunderstanding of facts or misunderstanding of legal principles is related to the part on which the final and conclusive judgment had already become final and conclusive and cannot be deemed a legitimate ground of appeal.

2. Examining the record of Defendant B’s grounds of appeal in light of the aforementioned legal principles, the Defendant’s assertion of legal principles as to the amount of profit in the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes, among the grounds of appeal, was rejected on the ground that the Defendant’s assertion was groundless in the judgment of remand in the previous final appeal.

In addition, examining the reasoning of the judgment below in light of the records, the court below's total amount of the fraud of this case is about 1.2 billion won.