The judgment below

Of them, the part on Defendant B shall be reversed.

Defendant

B Imprisonment of 2 years and 6 months and fine of 1.6 billion won.

Summary of Grounds for Appeal

The return and payment of corporate tax in 2005 to Defendant A Co., Ltd. (hereinafter “G”) by misapprehending the legal principles or mistake of facts (hereinafter “Defendant A”) does not constitute “Fraud or other unlawful act” under Article 9(1) of the former Punishment of Tax Evaders Act (amended by Act No. 8138, Dec. 30, 2006; hereinafter the same).

In other words, a simple non-declaration or a false declaration does not constitute a fraud or other unlawful act under the above provision. The defendant A did not submit specific evidentiary data such as a tax invoice at the time of filing the above corporate tax return, and the value of the transferred asset was attached to the false financial statements which have been excessively appropriated, but it merely plays an role in supplementing the tax base and the details of the tax return.

Defendant A is delegated to Defendant B with the management of G’s corporation and funds, and it is not delegated with G’s corporate tax or global income tax return.

In addition, Defendant A only reported G corporate tax according to the same content in the account book received from Defendant B, and there was no reason to manipulate the asset value due to Defendant A’s failure to know that cash outflow amounting to KRW 9.2 billion was unfair at the time of filing the corporate tax return. Therefore, there was no reason to manipulate the account book by manipulating

Therefore, Defendant A did not agree to evade taxes with Defendant B.

The sentencing of unfair sentencing (the defendants) imposed by the court below on the defendants is too unreasonable. The punishment (the imprisonment of three years, the fine of two billion won) imposed by the court below is too unreasonable.

Judgment

Defendant

A The act of making a false book with excessive value of assets than the actual book value and thereby making a tax return so that assets disposal profits from the disposal of assets fall short of the actual book value is active act that makes it impossible or considerably difficult to impose and collect taxes, and is stipulated in Article 9(1) of the Punishment of Tax Evaders Act.