All appeals by the Defendants are dismissed.

1. A summary of the grounds for appeal 1) The lower court calculated the amount of additional collection for each Defendant by estimating the operating earnings of the game of this case, instead of objective evidence, instead of based on objective evidence.

2) The lower court’s punishment (for Defendants C and D, 2 years of suspended sentence for six months of imprisonment, and 120 hours of community service) is too unreasonable.

2. Determination of misapprehension of the legal principles on the calculation of additional collection charges, confiscation of the subject matter of additional collection charges, or recognition of the amount of additional collection does not require strict certification (see Supreme Court Decision 91Do3346, Jun. 22, 1993). The following circumstances acknowledged by the evidence duly admitted and investigated by the court below, namely, ① Defendant B’s inquiry by the prosecutor’s office on the monthly profit of the principal’s share, and KRW 20%’s share ratio in the net profit of KRW 700-8 million brought by the business owner, and KRW 1.5 million in the amount.

The statement "(270 pages of investigation records)" (2) The prosecutorial office also asked questions about the monthly profit of the principal's share in the prosecutorial office, and approximately KRW 700-800,000 of net profit brought by the owner of the business and KRW 40% of its share in the amount, which exceeds KRW 2.5 million.

The statement "(285 pages of investigation records)" (3) Defendant D was distributed earnings from the operation of the game of this case to the investigative agency for two years from December 2, 2015.

In full view of the facts that the statement (186-187 pages) and (4) Defendant A is the actual owner of the game of this case, and Defendant B is in charge of exchange with B of the game of this case, Defendant B is the most well aware of the operation and settlement details of the game of this case, and (5) Defendants’ above contents of the statement are inconsistent with each other or contrary to the empirical rule, and thus, there is no circumstance to suspect the credibility of the statement, the monthly profit shall be KRW 7 million.