The judgment below

Part concerning Defendant C and E shall be reversed.

Defendant

C 3 years of imprisonment and fines of 65.8 billion won;

1. Summary of grounds for appeal;

A. The lower court’s punishment against the Defendants A, C, and E (the Defendant A: imprisonment of two years and fine of 23.1 billion won; imprisonment of three years; fine of 65.8 billion won and additional collection; Defendant E; imprisonment of one year and six months; fine of 14.5 billion won and confiscation) is too unreasonable.

B. According to the evidence submitted by the prosecutor, the prosecutor 1) found Defendant B guilty of the facts charged as to Defendant B, but the court below erred by misapprehending the facts or by misapprehending the legal principles as to the admissibility of evidence of the protocol of interrogation of the suspect who prepared by the prosecutor. 2) The court below’s sentence against Defendant A and C is too unjustifiable and thus unfair.

2. Determination

A. Among the judgment of the court below, the property resulting from a criminal act for which taxes are to be refunded due to fraud or other unlawful acts pursuant to Article 8 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 3(1) of the Punishment of Tax Evaders Act shall be subject to the collection pursuant to Article 2 subparag. 1 [Attachment Table] 19, Articles 8, and 10 of the Act on the Regulation and Punishment of Punishment of Criminal Proceeds Concealment (hereinafter “the Punishment of Criminal Proceeds Concealment Act”), and the above collection shall not be subject to the collection for the defendant who has no substantial benefit since the purpose is to deprive him/her of unlawful benefit and prevent him/her from holding it. On the other hand, whether it is subject to the collection shall not be subject to strict certification, but where it is impossible to specify the criminal profit subject to the collection, it

(See Supreme Court Decision 2007Do2451 Decided June 14, 2007, etc.). However, attached Table 19 of the Regulation on the Aggravated Punishment, etc. of Specific Crimes provides that the crime of Article 8 of the Act on the Aggravated Punishment, etc. of Tax Evaders corresponds to the crime of Article 9(1) of the Punishment of Tax Evaders Act only where taxes are to be refunded.

However, there is a problem.