The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. The court below found the defendant guilty of the facts charged in this case, since the collection of the criminal proceeds acquired by the misunderstanding of the legal principles became final and conclusive, it cannot be deemed that the defendant's failure to report such illegal profits did not constitute "the evasion of taxes by fraud or other unlawful acts." Thus, the court below erred by misapprehending the legal principles.

B. The sentencing of the lower court is too unreasonable.

2. Determination

A. Article 3(5)2 of the Punishment of Tax Evaders Act provides that a tax evasion offense in a tax return form constitutes a tax evasion offense at the time when each tax return deadline expires. However, where a tax evasion tax and comprehensive income tax are evaded by the method of tax payment, which is a tax evasion method, is the tax evasion act at the time when the tax return deadline expires, and it does not affect the establishment of a tax evasion cell crime even if the latter causes occur after the relevant tax return deadline, such as sunset or the execution of additional collection (see Supreme Court Decision 2016Do19704, Apr. 7, 2017). Examining the record in light of such legal principles, since it can be recognized that the Defendant’s crime of violation of the Punishment of Tax Evaders Act due to the tax evasion was collected after all of the crimes committed in violation of the value tax and the comprehensive income tax evasion with respect to the Defendant became final and conclusive, the above assertion by the Defendant is without merit.

B. Considering the fact that the nature of the instant crime is not good and the amount of the crime is large, strict punishment against the Defendant is necessary to determine whether the instant crime was committed.

However, the crime of this case is related to the income earned by the defendant as a result of the violation of the Game Industry Promotion Act, and the defendant was sentenced to the penalty of one year and six months of imprisonment for the crime, and about one billion won of criminal proceeds, and the judgment became final and conclusive, and if the penalty is to be collected in accordance with the above judgment, the taxpayer is liable to pay the tax by filing a subsequent request for correction.