The appeal is dismissed.

The grounds of appeal are examined.

Based on its stated reasoning, the lower court upheld the first instance judgment that ordered the Defendant to collect a penalty of KRW 45,000,000, in determining that the Defendant was guilty of the facts charged.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by misapprehending the bounds of the principle of free evaluation of evidence against logical and empirical rules or by misapprehending the legal doctrine on the calculation of the amount of additional collection.

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