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All the judgment below is reversed.
Defendant
A. 2 years and six months of imprisonment and fine of 2 billion won, Defendant B.
Reasons
1. Summary of grounds for appeal;
A. Fact-finding and misunderstanding of legal principles 1) There was no criminal intent to evade value added taxes.
[Attachment 1-2-5, 5, 6-1, 8-1, 9-1-2, 11-1, and 1-1] The company issuing the tax invoice stated in the attached Table 1-2 of the crime sight table (the charge) [only 1-5, 3-2-5, 5, 6-1, 8-1, 8-1, 9-1] had the intent to commit a crime of evading value added tax to the Defendant.
As such, there is no evidence as to whether the above enterprise has reported the amount of the sales, and whether the Defendant A was aware of such fact, so this part of the crime of evading value added tax cannot be recognized.
2) It does not constitute “fraud or other unlawful act” as an element for tax evasion.
[Attachment 1 3-1, 6-2, 8-2, 9-3-4, 11-2, 12, 13, 14-2-3, 15, and 16] As to the facts charged in the attached Form above, Defendant A merely paid the value-added tax, etc. without including the relevant revenue amount in the taxation standard, and did not perform any active act that makes it impossible or difficult to impose taxes. Thus, Defendant A evaded value-added tax, etc. by "a fraud or other unlawful act"
subsection (b) of this section.
3) The interest income did not exist, or the calculation of the amount was unlawful, and the comprehensive income tax did not evade by “an act of fraud or other unlawful act.”
[Attachment 1 14-1 of the 2007 interest income amounting to KRW 263,340,00 ( KRW 144,000,000 for debtor Z, KRW 63,200,000 for M, KRW 13,200,00 for P, KRW 15,000 for U, and KRW 15,000 for U, because there is a cause for impossibility of recovering the principal and interest of the loan before correcting the standard tax amount and the tax amount, it cannot be subject to income tax. ② The debtor M, N, and CR (hereinafter “N”), O, Q, S, TR, and interest income amounting to KRW 36,30,00 for P, and KRW 15,00 for U, and KRW 15,00 for U.S. 15,00 for the reason that it is impossible to recover the principal and interest of the loan before correcting the standard tax amount.