The appeal is dismissed.

The grounds of appeal are examined.

Article 31(2) of the Political Funds Act prohibits a corporation or organization from contributing political funds, even if the corporation or organization does not directly contribute political funds, and only in any form, the corporation or organization shall not be deemed to fall under “funds related to a corporation or organization,” which is the object of donation under Article 31(2) of the Political Funds Act, and a corporation or organization shall not be deemed to fall under “funds related to a corporation or organization,” which is the object of donation under Article 31(2) of the Political Funds Act. A corporation or organization shall be deemed to fall under “funds related to a corporation or organization,” only if it can dispose of, or at least equivalent to, the funds raised

Furthermore, in a specific case, whether the fund is related to a corporation or organization should be determined by examining the overall process of the fund raising and raising, the form of the fund raising and raising, the scale of the fund raised, the details of the fund raising and the details of the fund raising and donation, and the interests of donors.

(See Supreme Court Decision 2008Do10658 Decided June 14, 2012, and Supreme Court Decision 201Do15418 Decided March 14, 2013, etc.). The lower court appears to have determined whether members of the Democratic Labor Union, Democratic Labor Union, and Labor Union, who participated in a tax credit project, have made contributions according to their free will, and the Defendant is merely deemed to have made contributions for the convenience of the members who intend to participate in a tax credit project, and again delivered them to the Korean political party. The members participating in the tax credit project are deemed to have received contributions of KRW 100,000 and returned them with the tax credit. Accordingly, the amount raised by the Defendant from its members may be disposed of by an organization by actively participating in the process of raising funds.