Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment for two years.

except that this judgment.

A. Defendant A1) 1 does not have any fact that the Defendant has obtained unjust profits, such as tax evasion, etc., and there is no "for profit-making purposes" for the Defendant. <2> Each of the instant crimes is not concurrent crimes established by each workplace, but all of them must be regarded as a single comprehensive crime (the Defendant’s defense counsel does not constitute a legitimate ground for appeal by asserting the above case after the deadline for submitting the statement of grounds for appeal expires, but should be examined ex officio below.

(2) The lower court’s sentence of imprisonment (two years of imprisonment and fine) is too unreasonable.

B. The Prosecutor’s sentence [Defendant A: Imprisonment with prison labor for two years; suspension of a suspended sentence of a fine; Defendant B (hereinafter “Defendant Company”)

. : Fine of 30 million won is too unhued and unjust.

2. Determination:

A. Defendant A1’s assertion that there is no profit-making purpose is determined as to the assertion that there is no objective of profit-making. “Profit-making purpose” under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes refers to the purpose of obtaining wide economic benefits. As such, the purpose of obtaining economic benefits by evading taxes through the transaction of taxation data is to acquire goods or services, and to obtain economic benefits by either not supplying or being supplied with goods or services, or by issuing a tax invoice under the Value-Added Tax Act or by obtaining economic benefits.

(Supreme Court Decision 2015Do146 Decided May 28, 2015) following the record: (a) E restaurant operated by the Defendant in order to manipulate the transaction performance of the Defendant Company to secure a large distributor, such as a marina and Home Plus, as a customer, by manipulating the Defendant Company’s transaction performance; and (b) H (i) a corporation established by the Defendant by lending another person’s name (hereinafter “I”), F, M, and Defendant’s branch (hereinafter “stock company”).