The appeal is dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental statements in the grounds of appeal not timely filed).

The judgment below

Examining the evidence duly adopted by the first instance court, which maintained the reasoning of the judgment, the court below was just in maintaining the judgment of the court of first instance ordering the Defendant to collect a surcharge of KRW 80,586,460,00 for the reasons stated in its reasoning. Contrary to the allegations in the grounds of appeal, the court below did not err by violating the logical and empirical rules, exceeding the bounds of the principle of free evaluation of evidence, or by misapprehending the legal principles on the calculation of the surcharge,

In addition, the argument that the lower court’s determination of sentencing erred by misunderstanding of legal principles, logical rules, hearing failure, etc. constitutes an unfair argument in sentencing.

However, pursuant to 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 has been imposed, an appeal is permitted on the grounds of unfair sentencing. Thus, in this case where a more minor sentence has been imposed against the defendant, the argument that the amount of punishment is unfair 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.