The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of KRW 900 million.

except that this judgment.

Judgment on the Grounds for Appeal

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for one year and six months, and fines for nine hundred million won) imposed by the court below is too unreasonable.

2. The following circumstances acknowledged by the lower court and the first instance court’s duly adopted and investigated evidence: (a) the Defendant, without purchase data, evaded value-added tax by means of the method of closing down a business after purchasing the waste glass and selling it at the selling place according to the market price, and the method of committing the crime is not good; (b) such an act significantly reduces the State’s tax revenue, damages the tax order, and adversely affects the public’s tax payment awareness; and (c) the Defendant was disadvantageous to the Defendant. The fact that the amount of evaded tax of the instant crime exceeds KRW 90 million and the amount of evaded tax exceeds KRW 90 million, which is a large amount of loss to the national treasury is disadvantageous to the Defendant.

However, considering the favorable circumstances such as the Defendant’s confession of the instant crime, the Defendant’s actual acquisition profit from the instant crime seems to significantly fall short of the evaded tax amount, and the crime under paragraph (2) of the criminal facts of the lower judgment (the amount equivalent to KRW 895,487,501) appears to have been committed under the direction of N, an accomplice (Seoul District Court Branch Branch Decision 2014Gohap64,64,83 (merged), early 2014, early 2014 (combined)), the Defendant did not have any criminal record sentenced to the same criminal record and suspended sentence or heavier punishment, the Defendant’s age, character and behavior, attitude, family environment, motive and circumstance of the instant crime, means and consequence of the crime, degree of participation, and circumstances after the crime, etc., the sentence against the Defendant is too unfair.

3. 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 justified.