1. Property acquired by a person subject to punishment under Article 47 subparagraph 2 of the National Sports Promotion Act through similar acts shall be subject to additional collection under Article 51 (1) and (3) of the National Sports Promotion Act, and where he/she gains a profit by jointly performing similar acts, the amount he/she has received shall be additionally collected, i.e., the profit actually reverted to him/her;

Meanwhile, inasmuch as the cost spent by an offender to obtain criminal proceeds is only a method of consuming criminal proceeds even if it was spent from criminal proceeds, it shall not be deducted from criminal proceeds to be collected (see, e.g., Supreme Court Decisions 2005Do7146, Jun. 29, 2006; 2008Do1312, Jun. 26, 2008). 2. Review of the reasoning of the lower judgment and the evidence duly adopted by the lower court reveals the following facts.