All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. In calculating a surcharge, the lower court (Defendant A) did not deduct the case where customers enjoy entertainment only without engaging in commercial sex acts, and only provide the liquor room and the kitchen, and even in the case of commercial sex acts, the amount the customers paid should be deducted because they include the liquor room, the kitchen room, etc., and if they deduct the amount of KRW 20,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000

Therefore, the court below erred by misunderstanding the facts or misunderstanding the legal principles, which affected the conclusion of the judgment.

B. The sentence imposed by the lower court on the Defendants (2 years of suspended execution, probation, community service, additional collection of 120 hours, 7,639,045 won, Defendant B: imprisonment of six months, 2 years of suspended execution, probation, community service, 80 hours) is too unreasonable.

2. Determination

A. (1) The purpose of the collection under Article 25 of the Act on the Punishment of Acts of Arranging Sexual Traffic is to deprive the criminal of unlawful profits from the act of arranging sexual traffic in order to eradicate the act of arranging sexual traffic, etc. Therefore, it is reasonable to deem that the scope of the collection is limited to the profits actually acquired by the criminal. However, since the cost of taxes, etc. incurred by the criminal in the course of performing the act of arranging sexual traffic is only one way to consume the money and valuables acquired in return for the act of arranging sexual traffic or to justify his act, it is not necessary to deduct it from the amount of collection

(2) According to the evidence duly admitted and examined by the court below, the entertainment tavernF, operated by Defendant A, was KRW 300,000 per customer (cash) or KRW 350,000 per customer.