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The defendant's appeal is dismissed.
Reasons
1. Summary of grounds for appeal;
A. The court below erred in the misapprehension of legal principles as to collection of the total amount (48 million won) received by the defendant without deducting the amount, since the amount received by the defendant as the price for lending the name of the defendant includes the value added tax, four premiums, rents, etc. that a person who borrows the real name bears.
B. The sentence of the lower court’s improper sentencing (an amount of KRW 25 million) is too unreasonable.
2. Determination
A. The lower court’s determination on the assertion of misapprehension of the legal doctrine is justifiable to have determined that even if the Defendant paid some value-added tax, etc. with the money received from C, etc., it is deemed that the Defendant was either a cost disbursed to obtain criminal proceeds or a method of consuming criminal proceeds, and that such collection does not be deducted from the amount of additional collection. (No matter whether the Defendant asserts the validity of taxation disposition imposed on the Defendant, etc.
Nor can it be said (Supreme Court Decision 2016Do1514 Decided November 25, 2016, which was invoked by the defendant, cannot be applied to this case, because the facts premised on this case are different from those of this case). The defendant's assertion of misunderstanding of the above legal principles is without merit.
B. As to the argument of the chief of the sentencing department, the Defendant appears to have committed a mistake and reflect on his/her own fault, and the Defendant has no criminal history, etc. are favorable to the Defendant.
However, the crime of this case was committed on the other hand by lending a lawyer's name for economic purpose so that the defendant allowed a disqualified person to handle legal affairs, and the period of lending the name exceeds one year, and the sum of the commission fees for the borrower's name exceeds 250 million won, and the crime of this case is considerably poor, and thereby, the defendant will be provided with adequate legal services to many people.