No, this book is NOT made by SMent. It’s from the army. SMent is not allowed to release anything(especially when there’s profit involved) about Heechul while he’s in active service.
and yes, the money will not go to Heechul it would go to the army. (They usually have celebrities to do things like this in order to enlighten people about military life. They use celebrities, well for obvious reasons, they are popular. And this also becomes something like a “fund raising”… You can compare the purpose of this to Teuk’s musical since it’s a bit similar.