The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 4,800,000.

The defendant above.

1. Summary of grounds for appeal;

A. The Defendant’s act of asserting that the act does not constitute “Fraud or other unlawful act” is limited to either failure to enter cash sales in the account book or omission in the report, and simply failure to file a report or a false report. The modification of an electronic medical device does not affect the establishment of a crime since the crime has already occurred after the crime became final and conclusive. As such, the Defendant’s act does not constitute “Fraud or other unlawful act” under Article 3(1) of the Punishment of Tax Evaders Act, and thus, the Defendant’s act does not constitute “Fraud or other unlawful act” under Article 48 subparag. 5 of the Enforcement Decree of the Income Tax Act. (2) The malicious surgery for the purpose of the alleged beauty art does not constitute “act of fraud or other unlawful act” under Article 48(1) of the Enforcement Decree of the Income Tax Act, but rather at the time of determining that the operation was successful, the provision of services is completed at the time of determining

In light of such characteristics, the surgery shall be deemed not to constitute “personal services” under Article 48 subparag. 8 of the Enforcement Decree of the Income Tax Act, but rather “construction, manufacturing, and other services” under subparag. 5. Therefore, the income receipt time of income shall be determined on the basis of not “the earlier of the date scheduled to receive service payment or the date completing the provision of service” under subparag. 8, but “the date completing the provision of service” under subparag. 5. Thus, the lower court erred in determining the amount of evaded tax by deeming the receipt date as the receipt date of cash income on the daily table.

Article 48 (8) 8 of the Enforcement Decree of the Income Tax Act as a personal service shall apply to the time of receipt of business income due to the 3th time of receipt.

Even if it is not satisfied as a result of the cosmetic surgery, it is possible to refund the operating fee to the customers.