The judgment below

Among them, the defendant's extra-value tax of 6,394,00 won, which was 1 January 2006.

The lower court convicted the Defendant and joint Defendant B Co., Ltd. (hereinafter “B”) of all the facts charged in the instant case, and the Defendant and B appealed on the grounds of mistake of facts, misunderstanding of legal doctrine, and misunderstanding of sentencing.

The judgment of the court before the remand shall be reversed, with respect to the violation of the Punishment of Tax Offenses Act (limited to the attached Table 3) by one time for the first half year B, 206 and 6,394,00 won among the facts charged against the defendant, the first half year judgment of the court below shall be reversed, and the second half years [the part concerning the violation of the Act on the Aggravated Punishment of Tax Offenses] shall be deemed to be one time for the crime committed on the attached Table 3, and the second half years [the part concerning the violation of the Act on the Aggravated Punishment of Tax Offenses], and the second half years [the part concerning the violation of the Act on the Aggravated Punishment of Tax Offenses] shall be deemed to be 6,00 won for the second half years and 7 years, and the part concerning the net value of the crime of tax evasion [the part concerning the violation of the Act on the Aggravated Punishment of Tax Offenses which was 60,600 won and 3 years old for the second half years and above, the part concerning the violation of the Act on the Aggravated Punishment of Tax Offenses].

B Value added for the second term of February 2004 shall be reduced by KRW 65,300,000 (attached Form 4).