The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

Of the facts charged in the instant case.

1. Progress of judgment;

A. The charges of this case against the Defendant are as follows: (a) in collusion with D, S, T, U, etc., and received KRW 1.922,770,000,000,000 from L, etc. or the derived property (hereinafter “criminal proceeds, etc.”); (b) in collusion with D, S, T, and U, and received delivery of KRW 1.42,370,000,000,000,000 from 1.4 billion to 1.5 billion, knowing the fact that the check is crime proceeds, etc.; and (c) in violation of the Act on the Regulation and Punishment of Concealment of Criminal Proceeds Act (hereinafter “the Act on the Regulation of Punishment of Criminal Proceeds Concealment”) which concealed the check for the purpose of pretending it as legitimately acquired property; and (d) in violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (hereinafter “Act No. 970, Nov. 9, 2008”).

B. After finding the Defendant guilty of all the facts charged in the instant case, the lower court sentenced the Defendant to a surcharge of KRW 861,850,000 in accordance with the Act on Special Cases Concerning the Confiscation and Restoration of Decomposed Property and the Act on the Confiscation and Restoration of Decomposed Property (hereinafter “Act”).

On the other hand, the defendant appealed on the ground that there is a mistake or misunderstanding of the facts about the violation of the Act of the Specific Economic Crimes (Embezzlement), misunderstanding of the legal principles, misunderstanding of facts about the calculation of additional charges, and misunderstanding of the sentencing unfair.

(c)

Before remanding, the first instance court rejected Defendant’s assertion of misunderstanding of the legal principles as to the violation of the Act of the Specific Economic Crimes (Embezzlement), and accepted part of Defendant’s assertion of misunderstanding of facts as to the calculation of additional charges, and each of the crimes as stated in the judgment of the court below should be sentenced to one punishment in relation to concurrent crimes under the former part of Article 37 of the Criminal