특정범죄가중처벌등에관한법률위반(조세)등
The judgment below
Among them, the part on the first, second and second crimes against Defendant A shall be reversed, respectively.
1. On June 4, 2019, the summary of the grounds for appeal (unfair sentencing) Defendants’ defense counsel’s defense counsel’s written opinion of defense counsel: (i) the lower court’s calculation of the tax base of value-added tax on the basis of the total amount of filling without deducting a refund; and (ii) even though the lower court did not impose any restriction on the suspended execution part during the application of statutes, the lower court asserted that Defendant A was not subject to suspended sentence as to the crimes
In addition, Defendant B’s defense counsel’s defense counsel opinion on August 21, 2019 that: (a) since Defendant B’s act does not constitute “the act of evading taxes by fraudulent or other unlawful means”, it does not constitute the elements of the law applied by the court below; (b) Defendant B’s income derived from the instant crime is not subject to value-added tax due to gambling income; and (c) the court below calculated the value-added tax base on the above gambling income based on the total amount of charging without deducting the refund; (d) the deposited charging amount is practically the same function as cash; and (e) the customer can at any time receive refund, it is unreasonable to determine that the court below’s determination that “the shock amount itself does not have been returned (the 9th judgment of the court below
However, this part of the judgment of the court below which found the guilty of each charges is just and acceptable, and there is no error of misunderstanding of facts or misunderstanding of legal principles as argued by the defendants, even if the records of this case are closely examined, including those newly submitted in the court of the first instance.
Punishment [Defendant A: imprisonment with prison labor for one year and three months (two years of suspended sentence), fine for 568,703,718 won (in confinement in prison, KRW 570,000 per day, and KRW 3 of the judgment of the court below for crimes Nos. 1 and 2 as stated in the judgment of the court below) which the court below sentenced the Defendants.