The judgment below

Examining the reasoning in light of the records, it is justifiable for the court below to maintain the judgment of the court of first instance ordering the Defendants to additionally collect KRW 365,377,960 on the grounds as stated in its reasoning, and there is no error of law such as misunderstanding of facts as to the calculation of the surcharge, misunderstanding

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