Since the Defendant reported both the above two accounts to the tax office and paid taxes normally, even if the Defendant paid the proceeds of the crime to the above account, it cannot be said to be concealed.

Furthermore, the defendant calculated the criminal proceeds already acquired by the defendant in a judgment of suspended execution as a crime of violation of the Act on the Punishment of Arrangement of Commercial Sex Acts, Etc. in the judgment of the court below and determined the amount of the criminal proceeds of this case.

Nevertheless, the lower court erred by misapprehending the facts and adversely affecting the judgment.

2. Article 3(1)1 of the Act on Regulation and Punishment of Criminal Proceeds Concealment (hereinafter “Criminal Proceeds Concealment”) provides that “an act that disguises the fact about the acquisition or disposition of criminal proceeds, etc.” may include the act of pretending that criminal proceeds, etc. belong to a third party, such as depositing criminal proceeds into another person’s account. In a specific case, in determining whether the act of depositing criminal proceeds, etc. against a borrowed account constitutes “an act that disguises the fact about the acquisition or disposition of criminal proceeds,” the relevant account’s relationship between the actual user and the account holder, the user’s motive and background leading up to the use of the relevant account, and the specific circumstances of deposit transactions should be comprehensively considered.

(see, e.g., Supreme Court Decisions 2007Do1004, Feb. 28, 2008; 2012Do6079, Sept. 27, 2012) based on the evidence duly adopted and examined by the lower court, the following facts or circumstances are comprehensively considered.