The defendant's appeal is dismissed.

1. Summary of the grounds for appeal by the defendant: misunderstanding of facts (the calculation of additional collection by the court below was erroneous) and unfair sentencing

2. Determination on the grounds for appeal

A. (1) According to the evidence duly adopted and examined by the court below as to the calculation of the amount of additional collection, (1) the defendant calculated the amount paid to female employees for the last one week, and paid the amount to female employees in cash at the request of female employees. (2) The credit card amount paid by the customer to the Korean bank account in the name of the defendant used for the defendant. (3) The defendant also stored the remaining amount of money after the customer paid to female employees, and deposited it to the account in this case. (4) The defendant did not use the account for any other purpose than the operation of the last place of business in this case, and all the remainder of the payment except the credit card settlement amount in this case was deposited into the cash sales of the last place of business in this case. (5) The fact that the credit card amount deposited into the account in this case during the crime of this case is recognized.

In light of the above facts, since the Defendant paid the payment from cash sales to female employees and deposited only the remaining amount into the account of this case, all of the credit card payment deposited into the account of this case shall be deemed as net income from the crime of this case, and the credit card payment shall not be deducted from the credit card payment to female employees.

(2) According to the evidence duly admitted and examined by the lower court as to whether the price was included in the normal marina price, 25 customers as of April 9, 2014, which was the enforcement date of the instant case.