The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the reasoning of the lower judgment in light of the evidence duly admitted by the first instance court and the lower court, it is justifiable to maintain the lower court’s judgment that ordered the Defendant to collect KRW 105,746,180, based on its stated reasoning. In so doing, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules or by misapprehending the legal doctrine on additional collection, contrary to what is alleged in the grounds of appeal.

In addition, the argument that Article 34 (3) of the Defense Act cannot be applied to the defendant among the grounds for appeal is asserted by the defendant as the grounds for appeal, or that the court below did not have to make an ex officio decision, and it is not a legitimate ground for appeal.

B. Even if I examine their own authority, the lower court did not err as otherwise alleged in its judgment.

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