The appeal is dismissed.

The grounds of appeal are examined.

In light of the relevant legal principles and records, the judgment of the court of first instance ordering the Defendant to additionally collect KRW 2,238,754,03,03, based on the reasons stated in its reasoning, is reversed, and the judgment below ordering to additionally collect KRW 1,119,37,016 did not err by misapprehending the rules of evidence or by misapprehending the legal principles on the calculation of additional collection charges, as alleged in the grounds of appeal.

On the other hand, the prosecutor appealed the entire judgment of the court below, but the guilty part does not state the reason in the petition of appeal and does not state the reason for appeal.

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