The sentence sentenced by the court below to the defendant (three years of the suspended execution of one year and two months of imprisonment, and two hundred hours of community service) is too uneasible and unfair.

Defendant

In fact, the transaction falling under attached Table 3-1 of the daily list of crimes committed by the court below's decision constitutes an independent transaction conducted by a person operating V in connection with U business, and the defendant was not involved in all.

Therefore, the part corresponding to the above list 3-1 cannot be included in the profits in the calculation of corporate tax, and even if it does not fall under the subject of the issuance of the tax invoice, the judgment of the court below convicting the defendant of this part of the facts charged, which affected the conclusion of the judgment.

The punishment that the court below committed against the defendant is too unreasonable.

Judgment

The lower court rendered a judgment as to the prosecutor’s assertion of mistake of the facts. The lower court acquitted the Defendant on the ground that ① personal monetary transactions between the Defendant and E (hereinafter “E”) related to the facts constituting the crime in this part of the facts charged, which are irrelevant to E’s sales, cannot be considered as gains in the calculation of corporate tax, or ② the evidence submitted by the prosecutor alone cannot be readily concluded that they were not used as E’s expense, and rather, it is difficult to readily conclude that they were used as E’s expense. Therefore, the lower court acquitted the Defendant

A thorough comparison with the reasoning for innocence of the original judgment shall be conducted.