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The judgment below
Among them, the part concerning collection of additional collection against Defendant A shall be reversed.
Defendant
A 1,190,216,382 won.
Reasons
1. Summary of grounds for appeal;
A. The lower court ordered Defendant A to collect a surcharge of KRW 1,268,296,564 from KRW 1,268,564 in relation to the additional collection charge. However, in calculating the additional collection charge against Defendant A, the lower court did not properly deduct the earnings accrued to Defendant A, Co-Defendant C, etc., and did not deduct the amount of taxes paid by Defendant A. Therefore, the lower court erred by misapprehending the legal doctrine and by misapprehending the legal doctrine, thereby excessively calculating the additional collection charge against Defendant A. 2. 2. The sentence (one year and six months of imprisonment, confiscation, and additional collection) imposed by the lower court of unfair sentencing is unreasonable.
B. The punishment sentenced by the lower court (two months of imprisonment, additional collection) is too unreasonable.
2. Determination of misunderstanding of facts and misapprehension of legal principles as to Defendant A’s additional collection charge
A. The prosecutor of the judgment of the court below calculated the additional collection charge against the defendant A as a total of KRW 1,268,296,564 in the following manner (the investigation record 389-3902 pages), and the court below ordered the defendant A to collect the additional collection of the above amount.
1) From May 28, 2018 to August 5, 2018: 1: Defendant A and I; 223,381,757 won: 3: 98,690,878.5 won [23,381,757 won - C 26,00,000 won] 2] 2) from August 6, 2018 to January 31, 2019: 65: B; 1,291,59,59,127: 3: 529,29,29,29,97: 29,965,29,969,29,29,369,29: 29,965,965: 29,97,965,29,29,29,296,29,29,29,296,369,29,295
B. Defendant A’s assertion and its judgment 1) from May 28, 2018 to August 5, 2018, Defendant A’s assertion (1) operated the website during the above period, and Defendant A received monthly salary, and thus, Defendant A merely received revenue.