The appeal is dismissed.

The grounds of appeal are examined.

The lower court determined as stated in its reasoning that the Defendant could not confiscate the Chapter 200 (No. 200), which was seized for the reasons indicated in its reasoning, from the Defendant, and that the amount of KRW 1.4368 million cannot be collected from the Defendant.

The judgment below

Examining the reasoning in light of the relevant legal principles and records, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on confiscation and collection under Article 48

The Supreme Court precedents cited in the grounds of appeal are different from this case, and it is not appropriate to invoke this case.

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