The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the evidence duly admitted by the first instance court, which maintained the reasoning of the lower court, the lower court was justifiable in maintaining the first instance judgment that collected KRW 196,40,545 from the Defendant on the grounds stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by misapprehending the legal doctrine on the calculation of a surcharge, by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on

Meanwhile, the argument that the judgment below erred in the misapprehension of legal principles as to defense judicial violation and mistake of law is not a legitimate ground for appeal, since the defendant asserts that there was no ground for appeal or the court below did not consider it as an object of judgment ex officio.

B. Even if I examine ex officio, the lower judgment did not err by misapprehending the legal doctrine as alleged in the grounds of appeal.

In addition, the argument that the judgment of the court below erred by misapprehending the legal principles on the examination of sentencing and the method of determining sentencing by infringing on the essential contents of the principle of balance of punishment or the principle of responsibility.

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.

Other grounds of appeal by the defendant are not legitimate grounds of appeal under Article 383 of the Criminal Procedure Act.

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