The appeal is dismissed.

The grounds of appeal are examined.

The judgment below

Examining the reasoning in light of the evidence duly admitted by the court below, it is just for the court below to render an additional collection of KRW 480,346,735 to the defendant on the grounds as stated in its reasoning, and there is no error by misapprehending the legal principles on additional collection as alleged in the

In addition, according to the records, the defendant appealed against the judgment of the first instance, and argued the misunderstanding of facts as well as unfair sentencing on the grounds of appeal, but at the second trial date of the court below, withdrawn the grounds for appeal as to mistake of facts on the grounds of appeal.

In such a case, the argument that the lower court erred by misapprehending the legal doctrine on the interpretation of the “comfort” and “deline” under Article 111(1) of the Defense Act is not a legitimate ground for appeal.

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