The judgment below

Examining the evidence duly adopted by the first instance court, which maintained the reasoning of the lower court, the lower court’s determination that the charges of this case were found guilty and upheld the first instance judgment ordering the Defendant to additionally collect KRW 1,741,500 on the grounds stated in its reasoning is justifiable. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on the calculation of the amount of benefits in fraud and by failing

In addition, the argument that the judgment of the court below was not examined and erroneous in the misapprehension of legal principles is ultimately an unfair argument in sentencing.

Therefore, under Article 383 subparagraph 4 of the Criminal Procedure Act, only in cases where death penalty, life imprisonment, or imprisonment with or without prison labor for more than ten years is imposed, an appeal is permitted for the wrongful grounds for sentencing. Therefore, the argument that the Defendant’s punishment is too unreasonable is not a legitimate ground for appeal.

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