A. In fact, the Defendant, as the office rent and management fee during the period of the instant crime amounting to approximately KRW 25 million, the lower court ordered the collection of KRW 25 million on behalf of the Defendant, but the lower court erred by misapprehending the fact that the lower court ordered the Defendant to collect KRW 27.8 million, thereby adversely affecting the conclusion of the judgment.

The argument is asserted.

B. The Defendant asserts that the sentence (a penalty of KRW 15 million, penalty of KRW 15 million, penalty of KRW 200,000) imposed by the lower court is too unreasonable.

2. The lower court, based on the Defendant’s statement at the investigation agency, calculated the rent and management expenses of the instant office from December 2, 2015 to May 2016, based on the Defendant’s statement, and ordered the Defendant to additionally collect KRW 19.8 million [the monthly rent of KRW 3.3 million (= KRW 2.5 million management expenses for the rent of KRW 2.5 million) x six months], and from June 2016 to September 2016, the lower court ordered the Defendant to collect KRW 8 million (= KRW 2.7 million management expenses for the rent of KRW 1.6 million (= KRW 35 million) x 4 months).

The defendant did not submit materials to support the office rent and management expenses during the above period, claiming that the sum of the office rent and management expenses was about KRW 25 million, and there was no reason to deem the above additional collection by the court below to be illegal.

Therefore, the defendant's assertion of mistake is rejected.

3. It is recognized that the Defendant recognized his mistake as a substitute and reflects it, and that there is no record of punishment other than that subject to punishment in 1993 and 2006.

However, the crime of this case was committed by a person who is not an attorney-at-law, allowing the defendant to use the name of the defendant in the process of handling legal affairs. The period of the crime is not shorter than 217 times, and the number of legal affairs handled by the above A, etc. is about 270 million won in total, and the case fees are up to 270 million won in total, and it is a person who is not an attorney-at-law.