A defendant shall be punished by imprisonment for one year and a fine of 400,000,000 won.

The above fine shall be imposed on the defendant.

In light of the various sentencing conditions of the Prosecutor’s instant case, the sentence imposed by the lower court is too uneasible and unfair.

Judgment

The defendant shows both the time and reflect of the crime of this case, the fact that there is no record of criminal punishment, other than once fines, and the fact that the health of the defendant is not good due to the cancer surgery is favorable to the defendant.

Meanwhile, according to the various sentencing conditions in the instant case, each of the instant crimes was committed to evade the value added tax and income tax equivalent to KRW 350,000,000 won by submitting a list of total tax invoices for false sales and purchase punishment equivalent to KRW 3.8 billion in the supply price even though the Defendant actually supplied or received goods or services. In light of the motive, content, method, period, frequency, etc. of the crime, the nature of the crime is poor and heavy, and the crime committed by the Defendant is likely to be criticized because it constitutes a crime that seriously disturbs tax order by making it difficult to impose and collect national taxes. The lower court sentenced the Defendant one-year imprisonment to give him an opportunity to pay taxes, but did not place a statutory restraint, taking into account such circumstances at the first trial date, ordered the Defendant to submit the entire amount of taxes to be evaded after paying the entire amount of taxes to him at the first trial date, and designated the trial date after three months after the issuance of the judgment at the lower court’s residence, but it did not reach KRW 100,000,00 from the Defendant’s tax office and the Defendant’s residence 15.