The part concerning Defendant B, an incorporated association, shall be reversed.

Defendant

A corporate association shall be punished by a fine 6,180.

Defendant

A The sentence (10 months of imprisonment) of the lower court is too unreasonable.

Defendant

According to the misunderstanding of facts, according to the articles of incorporation of the defendant, the establishment of the branch is required to authorize the approval of the central association. Since the Gwangjin-si branch whose chief executive officer was the defendant A was established by the approval of the Association of Jeonyang-do, not by the approval of the central association, the establishment of the branch is established by the approval of

No person may be deemed to have neglected the duty of care and supervision over Defendant A.

The sentence of the lower court on unreasonable sentencing (fine 15,450,000) is too unreasonable.

Judgment

Defendant

A Although there is a favorable circumstance that the defendant's mistake is recognized, there is a history of punishment for suspended execution and fine for the same kind of crime. The crime of this case is likely to cause serious harm and harm to the general workers who pay the income tax in good faith at the same time, such as ensuring smooth finances, and thus, it is necessary to strictly punish the defendant. It is very good that the crime is committed by issuing a donation receipt of approximately KRW 1.3 billion in total to 309 persons, and allowing them to receive a non-payment of the working income tax of KRW 2.40 million in total. The profits acquired by the defendant are disadvantageous circumstances. Considering the circumstances of the crime of this case, the circumstances after the crime of this case, the defendant's age, character and conduct, and environment, etc., as a whole, the punishment of the court below is too unreasonable. Thus, the defendant's assertion is without merit.

Defendant

In full view of the following circumstances revealed in the evidence duly adopted and examined by the court below regarding the argument for misunderstanding of facts as an incorporated association B, Defendant A constitutes an employee of the Defendant and the Defendant against Defendant A.