The defendant's appeal is dismissed.

Summary of Grounds for Appeal

A. In light of the legal principles, the Defendant cannot accurately specify the criminal proceeds of the instant case, and the Defendant did not obtain criminal proceeds of KRW 24 million (the amount paid to employees’ personnel expenses and food expenses cannot be deemed as the amount actually earned by the Defendant), the lower court sentenced the Defendant to the additional collection of KRW 24 million against the Defendant.

Therefore, the judgment of the court below is erroneous in the misapprehension of legal principles as to collection.

B. The sentence imposed by the lower court (one year of imprisonment, confiscation, and surcharge 24 million won) is too unreasonable.

2. Determination of the lower court on the Defendant’s assertion of the misapprehension of the legal doctrine does not require strict certification (see, e.g., Supreme Court Decision 91Do3346, Jun. 22, 1993). The purpose of this is to deprive the criminal of unlawful gains and prevent the criminal from holding them. As such, in the collection of criminal proceeds, the expenses paid by the criminal to obtain criminal proceeds are not to be deducted from the criminal proceeds that may have not been spent only by the method of consuming criminal proceeds (see, e.g., Supreme Court Decision 2008Do1312, Jun. 26, 2008). The lower court’s determination on the following grounds: (a) the business period (i) the amount calculated by deducting KRW 200,000 from the last day of April 11, 202 to April 22, 20202; (ii) the amount calculated by multiplying the average daily profit by 400,000 won x 200,04200,00 won.

3. The following facts and circumstances acknowledged by the evidence duly adopted and examined by the lower court for the first instance.