The judgment below

In light of the records, the court below is just in maintaining the judgment of the court of first instance ordering the defendant to collect the amount of KRW 32,312,132 for the reasons stated in its holding, and there is no error of law by misapprehending the legal principles on the calculation of the amount of collection, or by failing to exhaust all necessary deliberations

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.