The defendant's appeal is dismissed.

1. Summary of the grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles, the Defendant sold fake petroleum under another person’s name while selling it, and filed a sales report and paid all the value-added tax accordingly. Among the facts charged, the value-added tax in 2014 (part of Table 2 of Crime List 2), the value-added tax in 2015 (part of Table 3 of Crime List 3), and the value-added tax in 2016 (part of Table 4 of Crime List 2016) did not constitute tax evasion or intentional act.

Nevertheless, the lower court erred by misapprehending the facts charged against the Defendant or by misapprehending the legal doctrine regarding tax evasion, thereby adversely affecting the conclusion of the judgment.

B. The sentence imposed by the court below on the sentence of unfair sentencing (1) (3 years of suspended sentence of 2 years of imprisonment and fine of 1050 million won, 2 years of suspended sentence of 4 years of imprisonment and 3 years of suspended sentence of 3 years of imprisonment) is too unreasonable.

2. Determination

A. (1) The judgment of the court below on the assertion of mistake of facts and misapprehension of legal principles (1) also asserted the same as the grounds for appeal in this part, and the court below rejected the above assertion in detail based on the relevant legal principles as alleged by the defendant.

The judgment below

Examining the grounds for comparison with the relevant legal principles and the evidence duly adopted, the original judgment is reasonable and there is no error of misapprehending the legal principles on tax evasion.

(2) The relevant legal principles are taxes subject to the supply of goods or services (Article 1(1) of the Value-Added Tax Act), and only the supplier of goods or services independently from his/her business is obligated to pay the value-added tax (Article 2 of the Value-Added Tax Act). Thus, unless there is no supply of goods or services, there is room to establish the obligation to pay the value-added tax that is subject to the supply of goods or services.