A. Defendant A1) 1 is recorded based on the misapprehension of legal principles only on the sales amount that did not deduct the purchase amount, and the sales amount also includes a game machine delivery quantity, and thus cannot be deemed as an actual sales amount. Therefore, it is unlawful to calculate an additional collection charge based on the revenue on the account books. ② The confiscation of a computer (No. 7), No. 7 (No. 8) and a mobile phone (No. 4) from the Defendant is excessively unlawful. 2) The lower court’s decision on unreasonable sentencing is excessively unlawful.

B. Defendant B (1) The forfeiture of a mobile phone (No. 26) from the Defendant of the misapprehension of legal principles is excessively unlawful. (2) Unreasonable sentencing: Imprisonment with prison labor for August of the lower court; two years of suspended execution; and 120 hours of community service order.

2. Determination

A. Whether the judgment of the misapprehension of the legal principles regarding Defendant A’s additional collection is subject to confiscation or additional collection, or the recognition of additional collection amount is not related to the elements of crime, so it is not necessary to prove strictly, but also necessary to be recognized by evidence. In a case where there is money exchanged to the game users, the proceeds from the crime are the remaining amount after deducting the amount of money exchanged to the game users from the sales amount.

(See Supreme Court Decision 2014Do4708 Decided July 10, 2014, etc.). The lower court collected KRW 407,210,000, which deducts cash amounting to KRW 24 million confiscated, after calculating criminal proceeds from October 2018 to December 12, 2018 through the second police interrogation protocol, etc. on the Defendant via the second police interrogation protocol, etc. on the Defendant.

According to the evidence duly adopted and examined by the court below, the "sale", "purchase", and "profit" are separately stated in the account book prepared in the course of the crime of this case, and the total amount of the above profit is 431,210,000. However, the amount after deducting the purchase from the above account book and the profit are different.