A. Defendant AR 1) The business account books of each entertainment tavern with data on calculating the amount of evaded tax (hereinafter “instant business account books”) are deemed as having become evidence for the calculation of the amount of evaded tax.

(2) According to the investigation records, while the investigative agency received voluntary production from theCC, which had been employed as an accounting officer of the above entertainment tavern, it was actually conducted by the investigative agency upon summons and investigation byCC, and illegally searched and seized theCC’s house without obtaining a search and seizure warrant from the court. Therefore, the instant business account book is inadmissible as evidence illegally collected, and there is no other evidence that can compute the Defendant’s evaded tax amount in addition to the business account book, and thus, the Defendant should be acquitted as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax). 2) The lower court calculated the evaded tax amount by mistake of facts in calculating the evaded tax amount when the Defendant operates J and CB entertainment tavern, as part of the service fee paid to the credit sales and employees was deducted from the sales amount. The lower court erred by misapprehending the fact about the evaded tax

3) In light of the circumstances leading up to the act of arranging sexual traffic in the course of operating an entertainment tavern and the fact that the Defendant is against his wrongness, etc., the sentence imposed by the lower court (a punishment of imprisonment of three years and six years and a fine of three billion won is too unreasonable.

B. Defendant A filed an appellate brief with respect to the judgment of the first instance court within the deadline for submitting the appellate brief, but Defendant A did not file the appellate brief within 20 days after receiving the notification of the receipt of the trial records on November 16, 2010, and did not contain any grounds for appeal even in the petition of appeal.

Considering the circumstance of the defendant's act of arranging sexual traffic and the fact that the defendant led to the act of arranging sexual traffic, I. 1.