The appeal is dismissed.

The grounds of appeal are examined.

Despite examining the relevant legal principles and evidence, the lower court did not err by misapprehending the legal doctrine on additional collection, contrary to what is alleged in the grounds of appeal, ordering the Defendant to collect additional collection of KRW 85,210,000.

In addition, the court below's argument that there is an error of infringing on the essential contents of the principle of balance of punishment or the principle of responsibility in the determination of sentencing constitutes an unfair argument in sentencing.

Therefore, under 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 for the wrongful grounds for sentencing. As such, the argument that the determination of a sentence is unfair is not a legitimate ground for appeal in this case where a minor sentence has been imposed against the defendant.

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