The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 1,500,000.

The above fine shall not be paid by the defendant.

1. The gist of the grounds for appeal is that the lower court collected KRW 12,264,50 from the Defendant as the proceeds of gambling, but the Defendant did not gain profit from betting by re-using the same on other Internet gambling sites. Therefore, the lower court’s judgment that collected the amount additionally erred by misapprehending the legal doctrine on the calculation of additional collection charges.

2. Determination

A. As to the grounds of appeal by the Defendant on the grounds of appeal, the Defendant, as alleged by the Defendant, lost in conclusion all by betting the profits acquired by the Defendant from the instant criminal facts on other Internet gambling sites, as alleged by the Defendant.

Even if it is not a method of consuming criminal proceeds, and it is not a deduction from criminal proceeds to be collected as additional collection. Thus, Supreme Court Decision 2005Do7146 Decided June 29, 2006 (Supreme Court Decision 2005Do7146 Decided June 29, 2006, which held that the expenses incurred in operating a leap establishment in collecting additional tax as criminal proceeds shall not be deducted). Unlike the defendant's assertion, the judgment below which did not deduct the consumed criminal proceeds does not err by misapprehending the legal principles.

Therefore, the defendant's assertion is without merit.

B. We examine ex officio whether there is no error in the calculation of a surcharge.

From March 29, 2015 to April 10, 2015, the lower court recognized that: (a) the Defendant wired KRW 12,100,000 to the one bank account (802-9108-01504) in the name of the KOST in the name of the KOST (802-9108-01504); (b) the Defendant collected KRW 24,364,500 from the betting of the said game money to the betting of the betting result; and (c) the Defendant received KRW 24,364,50 on nine occasions in the amount of dividends; and (d) the Defendant acquired the difference between the full refund and remittance (amount of money) of the Defendant’s money by the recognition as above, = 264,500 won from the proceeds of the instant criminal act with the profits of KRW 12,264,500 (24,500,100, -2010).