A. The court below did not additionally collect KRW 1,1950,000,000, which is 1,1950,000, which was earned by the defendant through the crime of forging private documents and uttering of falsified documents as stated in the judgment of the court below pursuant to Articles 10(1) and 8(1) of the Act on Regulation and Punishment of Criminal Proceeds Concealment (hereinafter “the Act on Regulation and Punishment of Criminal Proceeds Concealment”), on the ground that the crime of violating the Punishment of Tax Evaders Act in the judgment of the court below does not constitute a serious crime under the above Act. Thus, the court below erred by misapprehending the legal principles

B. The lower court’s sentence on the Defendant of unreasonable sentencing (two years of imprisonment with prison labor for eight months and a suspended sentence) is too unjustifiable.

2. Determination

A. In light of the fact that the collection under Article 10 of the Act on the Regulation of Criminal Proceeds Concealment as to the argument of misunderstanding of legal principles is discretionary and whether it should be collected even if it meets the requirements for such collection is left to the court’s discretion (see, e.g., Supreme Court Decision 2011Do1029, Dec. 13, 201). In light of the above, it is reasonable to view that the collection under the above Act is a collection of the profit-free nature that is merely a deprivation of illegal profits rather than a punitive collection (see, e.g., Supreme Court Decision 2007Do2451, Jun. 14, 2007). Even if the Defendant obtained a profit from the crime of forging private documents and the use of the above investigation documents, it cannot be concluded that the lower court has a need to pronounce the amount equivalent to the above amount.

Therefore, there is no error of misunderstanding the legal principles that affected the judgment of the court below, and the prosecutor's above assertion is without merit.

B. Each of the instant crimes committed on the assertion of unfair sentencing is that the Defendant, through the charge of forging and exercising the receipt of donations in Chapter 297 over two years, let the taxpayers file a false report on the tax base.