A. Of the surcharge imposed by the court below, the amount equivalent to KRW 13,065,945 among the surcharge imposed by the court below, KRW 5,338,00 and value-added tax amounting to KRW 8,765,580 is not unrelated to the violation of the Copyright Act or the defendant's actual profit, and it is improper to collect the surcharge.

B. The sentence imposed by the court below on the grounds of unfair sentencing (the fine of KRW 4,000,000) is too unreasonable.

2. Determination

A. In the collection of criminal proceeds from the determination of legal principles as to the assertion of legal principles, even if the expenses paid by the offender to obtain criminal proceeds have been spent from the criminal proceeds, this does not necessarily mean that the criminal proceeds should be deducted from the criminal proceeds to be collected (see, e.g., Supreme Court Decision 2005Do7146, Jun. 29, 2006). According to the records, advertising expenses, goods costs and value-added taxes paid by the defendant to acquire criminal proceeds in violation of the Copyright Act, all of the expenses paid by the defendant to obtain criminal proceeds in a manner that consumes criminal proceeds, even if they were spent from the criminal proceeds, are not merely a method that consumes criminal proceeds, and thus, they cannot be deducted from the nature of deduction.

B. In light of the fact that the market price of the software sold by the Defendant in violation of copyright exceeds 5 billion won, and the nature of the crime is not less than less than 5 billion won, and other Defendant’s age, character and conduct, family environment, circumstances leading to the instant crime and the result thereof, including the circumstances before and after the instant crime, etc., the sentence imposed by the lower court is too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.