The judgment of the court below is reversed.

The punishment of the accused shall be determined by two years of imprisonment and a fine of 650,000,000 won.

Defendant.

1. Summary of grounds for appeal;

A. Although the Defendant did not issue a tax invoice even though the Defendant did not receive the cost of providing services, etc. while operating the F, it was found that the Defendant omitted income as stated in paragraphs (1) and (2) of the facts constituting the crime in the judgment below. However, since the Defendant did not recognize that it was the reported matters under the Value-Added Tax Act and the Income Tax Act, it was not reported by each due date, and it did not engage in any affirmative act that makes the imposition and collection of taxes impossible or considerably difficult, it cannot be deemed that the Defendant evaded taxes by fraudulent or other unlawful acts under Article 3(1) of the Punishment of Tax Evaders Act.

Nevertheless, the lower court convicted all the charges of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Punishment of Tax Evaders Act due to the evasion of tax, and thus, it erred by misapprehending the legal doctrine or by misapprehending

B. The lower court’s sentence on the assertion of unfair sentencing (the 3 years of suspended sentence for 2 years of imprisonment and the 6.5 million won of fine) is too unreasonable.

2. Determination

A. Article 8(1)2 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Special Crimes Aggravated Punishment Act”) provides that “A person who commits a crime under Article 3(1) of the Punishment of Tax Evaders Act shall be punished by imprisonment for a fixed term of not less than three years where the amount of evasion, etc. is more than five hundred million won but less than one billion won per year.”

The lower court applied the aforementioned provision to the Defendant’s total amount of KRW 630,704,656 of value-added tax for the second half year of 2014 and global income tax for the year 2014, but applied the said provision to KRW 10,088,637 of value-added tax for the first year of 2014 (No. 1 No. 630,704,656 and KRW 10,088,637) by applying only Article 3(1) of the Punishment of Tax Evaders Act to the crime of tax evasion.