The appeal is dismissed.

The grounds of appeal are examined.

For the reasons indicated in its holding, the lower court determined the Defendant guilty of the facts charged of the instant case and ordered the Defendant to additionally collect KRW 133,186,815.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the lower court did not err in its judgment by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules, or by misapprehending the legal doctrine on “competing or mediating” and “competing” under Article 111(1

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