The appeal is dismissed.

The grounds of appeal are examined.

Article 48(9) of the former Enforcement Decree of the Value-Added Tax Act (wholly amended by Presidential Decree No. 24638, Jul. 1, 2013; hereinafter the same shall apply) provides that where an entrepreneur separately enters the service charges of employees who receive the service charges from the charges on a tax invoice, receipt, credit card sales slip, etc., for the provision of food and accommodation services or personal services, and it is confirmed that the service charges have been paid to the relevant employee, the service charges shall not be included in the tax base, but the same shall not apply where the entrepreneur appropriates the service

In addition, criminal facts must be proved to the extent that there is no reasonable doubt (Article 307(2) of the Criminal Procedure Act), and the selection of evidence and probative value of evidence conducted on the premise of fact finding belong to the free judgment of the fact-finding court.

(1) On the grounds stated in its reasoning, the court below held that the amount of evaded tax against the defendant can be calculated on the basis of the entries in the business register of this case, on the premise that (2) the amount of evaded tax can be calculated on the basis of the entries in the business register of this case, on the basis of the following facts: (a) the business revenue (sale) of each entertainment tavern operated by the defendant is divided; (b) the amount of trauma sales is recovered in cash or card after the provision of the service as a price for the service not recovered at the time of the provision of the service; and (c) the amount of actual profit is calculated on the basis of double appropriation if the defendant is recognized as business revenue in cash at the time of provision of the service and at the time of actual collection; and (d) the amount of evaded tax of each entertainment tavern of this case is calculated on the basis of the amount of evaded tax of each entertainment tavern of this case.