The judgment below

The penalty collection portion shall be reversed.

50,650,981 won shall be additionally collected from the defendant.

The judgment below

The penalty shall be collected.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles as to collection of equivalent value. Inasmuch as the violation of the Medical Service Act does not constitute a specific crime or serious crime under the Act on Regulation and Punishment of Criminal Proceeds Concealment, collection of equivalent value under the above Act is prohibited. 2) The Defendant paid the final return on the tax base of global income tax and the income tax on the operation of the instant business establishment, and accordingly specified the Defendant’s sales. Accordingly, the amount of equivalent value should be calculated

B. The lower court’s sentence of unreasonable sentencing (eight months of imprisonment, two years of suspended sentence, two years of social service, 120 hours of imprisonment) is too unreasonable.

2. Determination

A. Determination of misunderstanding of facts and misapprehension of legal principles concerning collection 1) Article 2 subparag. 2 (a) and 1 of the Act on Regulation and Punishment of Criminal Proceeds Concealment as to the argument on the grounds for collection of penalty, and Article 2 subparag. 2 (a) and (3) of the Act on Regulation and Punishment of Criminal Proceeds Concealment provides that property arising from a crime in violation of the Medical Service Act may be additionally collected as criminal proceeds in accordance with the above Act. Therefore, the above argument by the defendant is without merit. 2) Even if the cost disbursed by the defendant to obtain criminal proceeds in order to obtain criminal proceeds in addition to the determination on the amount of penalty proceeds, it shall not be deducted from the criminal proceeds because it is merely a method of consuming criminal proceeds, and thus, it shall not be deducted from the criminal proceeds to be collected.

(See Supreme Court Decision 2005Do7146 Decided June 29, 2006, etc.). According to the record, the record recognizes the fact that the gross income amount in January, 2018 (sales) on the final return on the global income tax base and the statement of payment for the instant business establishment was KRW 44,169,99, and the necessary expenses was KRW 35,424,340, and the total income amount in January, 2019 (sales) was KRW 33,317,727, and the necessary expenses was KRW 29,815,200, and the Defendant started the instant business on March 16, 2018, and reported the closure of business on May 16, 2020.