A. Legal principles [Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Aggravated Punishment)] are allocated to the Defendant in the position of a shareholder who acquired capital increase without compensation on or around December 24, 2014, as shares 3,350 shares of F Co., Ltd. (hereinafter “F”) cannot be deemed as property derived from criminal proceeds or criminal proceeds, and thus, the sales price of 3,350 shares should be excluded from the subject of additional collection.

From around September 10, 2015 to May 29, 2017, the Defendant sold or transferred at least 22,350 shares, including the aforementioned shares, to KRW 1,449,750,000, including KRW 3,350. Of these shares, the amount of 19,000 shares subject to the additional collection cannot be calculated and paid accurately. As such, the value of 19,000 shares subject to the additional collection should be calculated as KRW 513,00,000 ( KRW 19,000 x 27,000 per share) around May 29, 2017, when the share price is the lowest.

Nevertheless, the lower court erred by misapprehending the legal principles regarding collecting KRW 1,449,750,00 from the Defendant on the premise that the entire share of 22,350 is a corruption property.

B. The lower court’s sentence against an unfair defendant in sentencing (one year and six months of imprisonment, additional collection of KRW 1,49,750,000) is too unreasonable.

2. Article 2 subparag. 1 of the Act on Special Cases Concerning the Confiscation and Recovery of Decomposed Property (hereinafter “Act on the Aggravated Punishment, etc.”) provides for the crime under Article 2 subparag. 3 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “the Aggravated Punishment, etc.”) and Article 2 subparag. 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes as “decomposed crime” and Article 2 subparag. 2 of the same Act as the property derived from criminal proceeds and criminal proceeds, respectively. Article 2 subparag. 2(a) of the same Act provides for “criminal proceeds” in Article 2 subparag. 2(b) of the same Act as “property generated from committing a corruption crime or property acquired as remuneration for such crime” and “property derived from criminal proceeds” in subparagraph 2(b) of the same Article.