The judgment of the court below is reversed.

Defendant is against the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax).

1. Summary of grounds for appeal;

A. misunderstanding of facts1) Defendant and E paid KRW 809,478,090,00 in total exceeding 725,889,285 won as value-added tax for the second year of 2008 prior to the instant indictment. Defendant paid KRW 138,568,160 as value-added tax for the first year of 2009, and KRW 83,588,805 in excess of the amount of the amount of the evaded value-added tax for the second year of 2008 was appropriated for value-added tax for the first year of 2009, and Defendant’s amount of the evaded tax remains 866,676,9620,00 won for the first year of 209, the Defendant did not take this into account at the time of the instant indictment or reflect it in the lower court’s determination of global income tax for the year 2009, and there was no global income tax for the year 2008.

3) Nevertheless, the lower court convicted all of the facts charged of this case. In so doing, it erred by misunderstanding of facts. (b) The lower court’s sentencing is too unreasonable (the counsel’s opinion submitted after the expiration of the period for submitting an appeal). The counsel’s opinion submitted after the expiration of the period for submitting an appeal is determined within the scope of supplement in the grounds for appeal, and is not separately determined as to

2. Determination

A. We examine ex officio the defendant's grounds for appeal on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax).

The Prosecutor changed “2,069,947,212 won” of the 11st indictment of this case to “1,968,622,212 won”, and “1,968,62,212 won in the list of crimes”, “208,” “209,” “209,” “2009,” “101,325,000 won in the evaded tax amount,” and “35% of equity shares” in the 11st indictment of this case.