The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court determined the Defendant guilty of the instant facts charged and upheld the first instance judgment that collected KRW 100,870,000 from the Defendant.

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on additional collection, without exhaust all necessary deliberations.

The Supreme Court precedents cited in the grounds of appeal are inappropriate to be invoked in the instant case, since they differ from the instant case.

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