The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The sentence imposed by the court below on the defendant (one year of imprisonment) is too unreasonable.

2. It is recognized that the Defendant planned to commit a crime to evade tax, and that the amount of value-added tax evaded reaches 229,322,722 won, etc.

However, considering the following circumstances: (a) there is no history of punishment for the same crime; (b) there is no particular criminal history except for the Defendant’s punishment for a minor fine on three occasions; (c) the Defendant paid KRW 50,00,000 among the value-added tax amount evaded when the Defendant was in the trial; (d) the Defendant made a confession of all each of the instant offenses while living in custody for about three months; and (e) is hardening to faithfully live and to pay all the remaining evaded tax amount; and (e) other various circumstances that form the conditions for sentencing specified in the instant records and arguments, such as the motive and background of each of the instant offenses; and (e) the Defendant’s age, character and conduct, etc., the sentence imposed by the lower court is

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

Criminal facts

The summary of the evidence and the facts charged by the defendant and the summary of the evidence recognized by the court are the same as the corresponding columns of the judgment of the court below, and they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance and receipt of the tax invoices for untransaction), Article 3 (1) of the same Act, and the choice of imprisonment with prison labor for each crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act on the suspension of execution (Consideration of the circumstances in light of the reversal of the above sentence);