Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of KRW 1,500,000.

The defendant above.

A. misunderstanding of facts 1) The fact that each tax evasion was purchased without data or omitted some sales, and that the processing, sale, or processing purchase was carried out by omitting some sales, thereby failing to pay taxes, but the calculation of the amount of evaded tax was also unlawful. In addition, as to the violation of the Punishment of Tax Evaders Act due to the failure to issue a tax invoice, the Defendant did not sell scrap metal to J and AM, and only arranged scrap metal transactions with a third party and the Defendant received the payment, and thus, the Defendant did not have any obligation to issue a tax invoice.

3) In purchasing scrap metal from X, the Defendant did not deception as stated in the facts charged. At the time, the Defendant was sufficiently able to repay the scrap metal and loan that the Defendant had to receive, but did not intend to deceive X to acquire scrap metal by deceiving X. 4) As to the violation of the Punishment of Tax Evaders Act due to the act of borrowing the name, the Defendant was registered in the name of AD, a mother to normalize the business by continuing to operate the business on the wind that the Defendant had operated on the wind that it was closed ex officio due to tax in arrears, and does not have registered the business for the purpose of evading tax evasion and compulsory execution.

B. The lower court’s sentence of unreasonable sentencing (one year and six months of imprisonment and a fine of one billion won) is too unreasonable.

2. Determination

A. “Fraud or other unlawful act” under Article 3(1) of the Punishment of Tax Evaders Act means a deceptive scheme or other active act that makes it impossible or considerably difficult to impose and collect taxes, and it is constituted by tax evasion by such fraud or other unlawful act.