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The judgment below
The guilty part shall be reversed.
Defendant shall be punished by imprisonment for a term of one year and six months.
except that this judgment.
Reasons
1. Summary of grounds for appeal;
A. Defendant 1) Since the work log prepared by the Defendant related to mistake of facts, misunderstanding of legal principles, fraud, and other unlawful acts (each crime in the original judgment) was made for convenience without relating to the tax return, the Defendant merely omitted sales and did not constitute a false entry of books, such as the preparation of double books, under Article 3(6)1 of the Punishment of Tax Evaders Act.
Therefore, Defendant’s act does not constitute “Fraud or other unlawful act” as provided in Article 3(1) of the Punishment of Tax Evaders Act.
B) The Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment Act”) is applicable to the Defendant on the Aggravated Punishment, etc. of Specific Crimes since the Defendant’s tax evasion amount, etc. does not constitute more than KRW 500 million per annum 2015, even if the Defendant was to have evaded tax by fraud or other improper means.
2) The sentence imposed by the lower court of unfair sentencing (two years of imprisonment, three years of suspended execution, and fine of 65 million won) is too unreasonable.
B. The above sentence imposed by the court below is too uneasible and unfair.
2. Judgment on the defendant's misconception of facts or misapprehension of legal principles
A. In full view of the following facts and circumstances that can be acknowledged by the evidence duly adopted and examined by the court below as to the assertion related to fraud and other unlawful acts, the Defendant’s failure to enter the construction cost received in cash at the head of the account and the sales ledger submitted at the time of reporting to the tax office, including cash transactions, constitutes “a false entry in books, such as the preparation of double books,” under Article 3(6)1 of the Punishment of Tax Evaders Act, and constitutes “Fraud or other unlawful act” under Article 3(1) of the same Act.