The judgment of the court below is reversed.

The punishment of the accused shall be determined by a year of imprisonment.

provided that this ruling has become final and conclusive.

Summary of Grounds for Appeal

The punishment of the court below (one year of imprisonment) is too unreasonable.

Judgment

The defendant's total amount of tax invoices issued by the defendant is about KRW 1.5 billion, the total amount of tax invoices received by the defendant is about KRW 700 million, and the amount of tax evaded is about KRW 400 million, and the defendant's crime of tax evasion has been committed continuously for at least two years, and such crime requires strict punishment in that it may disturb the national tax order, damage the tax justice, and adversely affect the public's awareness of tax payment, and the fact that the amount of tax evaded has not yet been paid is an unfavorable factor for sentencing.

However, the fact that the defendant is against his wrong recognition, that the defendant deposited 50 million won out of the amount of evaded tax in the appellate court, that the defendant promises the payment of the amount of evaded tax, that the public auction process is in progress for the land owned by the defendant with a approximately KRW 800 million market price, that the defendant has no criminal record for the same kind of crime and has no record of being sentenced to imprisonment or more than imprisonment after 197.

In addition, the following facts are comprehensively taken into account the details of the instant crime, circumstances after the instant crime, the Defendant’s age, character and conduct, environment, etc., and the scope of recommended sentences according to the sentencing guidelines set by the Sentencing Committee (at least eight months of imprisonment): the crime of violation of the Punishment of Tax Evaders Act [decision of types] (at least 300 million won, but less than 500 million won): the crime of violation of the Punishment of Tax Evaders Act [specific sentencing] [the scope of recommending punishment] increased by consecutive and repeated crimes for not less than two years [the scope of recommending punishment] increased by the increased by imprisonment [the scope of recommending punishment], 8 months to 2 years (a/3 of the minimum sentencing range is reduced as the total of the types increases by one step as a result of the increase in the number of years), etc., at least eight months of imprisonment with prison labor (the minimum sentencing criteria is not set).