All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The meaning of criminal proceeds subject to additional collection is related to Defendant (misunderstanding of facts as to additional collection and misunderstanding of legal principles): The Defendant’s “O Gameland” located in Ulsan-dong-gu N2 floor (N2).

The term "P Gameland" in the Nam-gu P and the second floor located in Ulsan-gu P and the second floor is referred to as "P Gameland."

The normal part acquired without connection with the exchange activity among the sales and profits acquired in the course of operation shall not be subject to collection and only the part acquired solely in relation to the exchange activity shall be collected as criminal proceeds under Article 44 (2) of the Game Industry Promotion Act.

2) As to the certification of criminal proceeds subject to additional collection: Criminal proceeds subject to additional collection shall be recognized based on objective data, such as the division of the place of business and details of financial transactions, and such criminal proceeds shall not be recognized solely on the Defendant’s arbitrary and arbitrary statements.

3) Nevertheless, the lower court committed an error of collection of KRW 192 million from the Defendant, with only a arbitrary and arbitrary abstract statement, which prevents the Defendant’s profit acquired by the entire business of the N Game Center and P Game Center.

B. Prosecutor 1) misunderstanding of the facts and misapprehension of the legal principles pertaining to the collection of additional charges and, from July 1, 2015 to December 5, 2016, the Saemaul Treasury Account (X) (hereinafter “instant account”) in the name of the Defendant is deemed to be “the instant account.”

In the account, KRW 472,10,000,000,000,000,000 won, calculated according to the prosecutor’s statement by the defendant for the remainder of the period during which cash was not deposited into the account, and KRW 322,721,00,000,000,000,00,000, as calculated according to the above-mentioned statement by the defendant’s prosecutor’s office, constitutes criminal proceeds acquired by the criminal act of this case. The court below erred by collecting only KRW 192,00,000 from the defendant.

2) The sentence sentenced by the lower court to the Defendant unfair sentencing (one year of imprisonment with prison labor, three years of suspended execution, and order to observe the protection.