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 ordering the Defendant to collect KRW 12,00,000,000 for the reasons indicated in its reasoning. In so doing, contrary to what is alleged in the grounds of appeal, the lower court did not err by misapprehending the law of logic and experience and exceeding the bounds of free evaluation of evidence, or by misapprehending the legal doctrine on the calculation of the amount of additional collection.

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