The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. As to the facts charged as stated in Article 1 through 10 of the Punishment of Tax Offenses Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply), "Fraud and other unlawful act" under Article 9 (1) of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) refers to a deceptive scheme or other unlawful act that makes it impossible or considerably difficult to impose and collect taxes, and it does not constitute simply a failure to report under tax law or a false report. The defendant reported the reduction of sales while reporting E corporate tax and value-added tax between the year 2006 and 2008, and it cannot be deemed that the defendant did not have committed deceptive or other unlawful act by preparing double books as stated in the facts charged, but the court below found this part of the facts charged, which affected the conclusion of the judgment.

B. In relation to the facts charged as stated in Article 11 to 14 of the crime sight table as stated in the holding of the court below (the grounds of appeal No. 2), the defendant was detained during the period specified in this part of the facts charged and cannot directly manage the above company, such as resignation of the representative director of E, etc., but the court below recognized the defendant as the criminal subject of tax evasion, and found the defendant guilty of this part of the facts charged, the judgment of the court below

2. Determination

A. As to the grounds of appeal No. 1, “Fraud and other unlawful acts” under Article 9(1) of the former Punishment of Tax Evaders Act refers to the deceptive scheme or other unlawful acts that make it impossible or considerably difficult to impose and collect taxes, and which are determined by Supreme Court Decision 2007Do469, Oct. 11, 2007.