특정범죄가중처벌등에관한법률위반(조세)
The judgment of the court below is reversed.
Defendant shall be punished by imprisonment for a period of eight months and a fine of ninety million won.
The above fine shall be imposed on the defendant.
1. Summary of grounds for appeal;
A. The Defendant (unfair punishment)’s imprisonment (the imprisonment of 10 months, the fine of 150 million won, and the community service order of 120 hours) of the lower court is too unreasonable.
B. Prosecutor 1) misunderstanding of facts and misunderstanding of legal principles (as to the part on the evasion of value-added tax for the second period of February 2013), the Defendant’s “line-holder” operated by the Defendant is an illegal financial intermediary business, and thus, cannot be deemed as a legitimate credit business and its structure and essence are different, and thus cannot be deemed as a business exempt from value-added tax. Nevertheless, the lower court determined that the said card-holder business was exempted from value-added tax, and rendered a not guilty verdict on the part “the evasion of value-added tax for the second period of February 2013” on the premise that
2. The facts charged regarding the instant violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) were based on the following: (a) the portion of the “pro rata 376,568,512 won of value-added tax for the second year of 2013” and the portion of the “pro rata 504,833,603 won of global income tax for the year
In collusion with B, the prosecutor brought a public prosecution for the application of Article 8(1)2 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 3(1) of the Punishment of Tax Evaders Act by deeming that the Defendant’s evasion of tax exceeding KRW 500 million per year in 2013 constitutes a single comprehensive crime.
Of the facts charged in the instant case, the lower court found the Defendant guilty of violating the Punishment of Tax Evaders Act by deeming the global income tax amount for the year 2013, in collusion with B as KRW 146,204,481, and found the Defendant guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) or the tax evasion amount for the year 2013, exceeding the facts charged in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) or the amount of tax evasion recognized as the Defendant guilty at the lower court.