조세범처벌법위반등
The part of the judgment of the court below against the defendant is reversed.
Defendant shall be punished by imprisonment with prison labor of one year and six months and by a fine of 3.5 million won.
Summary of Grounds for Appeal
Defendant
The lower court erroneously calculated the amount of value-added tax evaded by the Defendant.
The punishment (one year and six months of imprisonment and a fine of 550 million won) imposed by the court below on the defendant is too unreasonable.
It is unfair that the sentence imposed by the prosecutor by the court below is too uneasible.
Judgment
Before determining the grounds for appeal by the defendant and the prosecutor, it is examined ex officio.
In the case of a trial on the revision of the indictment, the defendant applied for permission to amend the indictment to the effect that "Article 9 (1) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919 of Jan. 1, 2010), Article 3 (1) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9919 of Jan. 1, 2010), and Article 3 (1) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9919 of Jan. 1, 2010), among the facts charged in the case of this case, the name of the crime against which the defendant evaded the amount of the value-added tax for February 2, 2009, value-added tax for January 2010, and for the crime of evading the income tax for 2009" was changed to "violation of the Punishment of Tax Evaders Act" as "violation of the Act on the Aggravated Punishment, etc. of Specific Crimes."
The amount of evaded income tax in 2010 shall be calculated based on the calculation of estimated income by deducting the estimated income from the total amount of revenue determined by the Defendant’s total amount of sales omitted from the total amount of revenue determined by deducting the estimated income from the principal purchase expenses, personnel expenses, and expense rate. In full view of the evidence duly adopted and investigated by the lower court and the reply prepared and sent by the director of the tax office on fact inquiry by the Korean court, the lower court calculated the evaded amount of income tax in 2010 and the expenses to be deducted from the total amount of revenue from January 2010.