Of them, the part on Defendant B shall be reversed.

Defendant

B shall be punished by a fine of 80,000 won.

Defendant.

A. The court below erred by misapprehending the legal principles as to collection of additional tax (as to Defendant B), since it did not order Defendant B to collect additional tax amounting to KRW 2.54 million since it did not order Defendant B to collect additional tax amounting to KRW 2.54 million as a political fund contributed by means not stipulated in the Political Funds Act, which received KRW 1.54 million from Q from the election campaign workers, and KRW 2.54 million from R, and thus, the court below erred by misapprehending the legal principles as to collection of additional tax.

B. The sentence imposed by the lower court on the Defendants (as to the Defendants: the Defendant’s each fine of KRW 800,000) is too uneased and unreasonable.

Judgment

A. Article 45(1) of the Political Funds Act provides that “The person who has contributed or received the contribution of political funds by means other than those provided for in this Act shall be punished.” Article 45(3) of the same Act provides that “In the case of paragraph (1), money and other property benefits provided shall be confiscated, and if it is impossible to confiscate them, the equivalent value shall be collected.” According to the criminal facts found in conviction based on the evidence duly adopted and examined by the court below, Defendant B received political funds worth KRW 1.54 million from Q by means other than those provided for in the Political Funds Act, and KRW 1.5 million from R, and thus, Defendant B received political funds worth KRW 1.5 million from R, which are the sum of the above amounts, shall be additionally collected from the Defendant.

Nevertheless, since the court below did not collect it, it erred by misapprehending the legal principles on necessary additional collection under Article 45(3) of the Political Funds Act, which affected the conclusion of the judgment.

The prosecutor's argument is justified.

B. The Political Funds Act to contribute to the sound development of democratic politics by securing transparency throughout the entire process of receiving and disbursing political funds on the prosecutor’s assertion of unfair sentencing against Defendant A, and preventing irregularities related to political funds.