The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its reasoning, the lower court found the Defendant guilty of the instant facts charged and ordered the Defendant to additionally collect KRW 118,936,320.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by failing to exhaust all necessary deliberations, or by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on the establishment of a violation of the Attorney-at-Law Act and the collection of additional charges

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