Of them, the part against Defendant A shall be reversed.

Defendant

The punishment against A shall be eight months.

A. Defendant A’s imprisonment (two months of imprisonment, additional collection of KRW 24,000,00) is too unreasonable.

B. Defendant B’s imprisonment (one year of imprisonment, additional collection of 42,00,000 won) is too unreasonable.

C. Defendant C (1) The lower court calculated the daily revenue of the S Gameland as KRW 2,00,000,000 on the basis of this, and calculated the Defendant’s additional collection charge as KRW 800,000 per day (=2,000,000 x 40%). The above KRW 2,00,000 refers to the amount of sales, not the amount of profit, and thus, the actual daily revenue after deducting the cost, etc. cannot reach this.

In addition, since the amount collected by the court below by the defendant includes the amount paid to B and R as daily expenses, the amount paid to Q as government expenses, the amount paid to AB as the name lending, and the amount paid to employees, the above amount should be deducted.

Nevertheless, the judgment of the court below is erroneous in misconception of facts.

(2) The lower court’s sentence of unreasonable sentencing (one hundred months of imprisonment, additional collection of KRW 96,00,000) is too unreasonable.

Defendant

D (1) The court below, based on this, calculated the daily revenue of S Gameland at KRW 2,00,000,000, based on this, calculated the Defendant’s additional collection charge at KRW 600,000 per day (=2,000,000 x 30%). The above 2,00,000 won refer to the amount of sales, not the amount of profit, and thus, the actual daily revenue after deducting the cost, etc. falls short of this, the court below erred by misapprehending the legal principles.

(2) The lower court’s sentence of unreasonable sentencing (one hundred months of imprisonment, additional collection of KRW 72,00,000) is too unreasonable.

2. Determination

A. The court below explained the reasons for calculating the amount of additional collection in detail under the title of the defendant C and D's assertion of misunderstanding of facts (the basis for calculating the amount of additional collection). The circumstances presented by the court below are recognized by the evidence duly adopted and investigated by the court below.