The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the evidence duly adopted 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 sentenced the Defendant to the collection of KRW 22,50,000,00 for reasons stated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine

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