Among them, the part of additional collection against the defendant shall be reversed.

34,100,000 won shall be additionally collected from the defendant.

3.2

A. The court below erred in the misapprehension of the legal principles as to the collection of additional dues or collected 34,200,000 won (=20,000 won per 2,000 won per 100,000 won per 100,000 won per 100,000 won per 100 won per 100,000 won x 142) that the defendant lent to the attorney's name, and accepted by the defendant. Since the defendant paid 11,280,000 won out of the amount received by the defendant as additional value, the amount equivalent to the above value-added tax should be deducted from the additional collection amount for the defendant, and 2. The above value-added tax amount should be deducted from the additional collection amount for the defendant; 34,27 and 30 times per 27 and 30 times per 1,000 won per 1,00 won of the criminal facts in the judgment below.

B. The sentence that the court below sentenced to the defendant (the penalty amount of KRW 30,000,000, the penalty amount of KRW 34,200,000) is too unreasonable.

2. Determination on the assertion of misunderstanding the facts or misunderstanding the legal principles on collection

A. Where money and valuables are acquired due to a violation of the law by an attorney-at-law on value-added tax, this does not require deduction even if the expenses disbursed during the crime are incurred.

Defendant paid value added taxes from money received from A, B, C, etc.

Even if this is limited to expenses incidental to the performance of the relevant work, and it is not deducted from the amount of additional collection. Therefore, this part of the defendant's assertion is without merit.

B. According to the records on the part of the commission fee of KRW 100,00,00, an AI applied for a loan for personal rehabilitation on July 10, 2014 to Korea’s Brazil loan, and revoked and applied for a loan again on July 21, 2014. Therefore, the crime sight table (1) Nos. 27 and 30 No. 30 (application for a loan on July 10, 2014) are double calculated (the prosecutor also recognized it and corrected a bill of indictment to delete No. 27). Accordingly, the amount to be collected from the Defendant is 34,100,000 (the amount to be collected from the Defendant = 20,000,000 (the amount to be collected from the Defendant). < Amended by Presidential Decree No. 17320, Jul. 21, 200>