All appeals are dismissed.

The grounds of appeal are examined.

1. On the grounds of the prosecutor’s appeal, with respect to the violation of the Punishment of Tax Evaders Act on the aggregate income tax for the business year 2010 among the facts charged in the instant case, the court below reversed the judgment of the first instance court that found the Defendant guilty on the grounds that, while the Defendant lending KRW 6 billion to the representative director of F Co., Ltd., the joint issuer received a promissory note with the issuance of the Co., Ltd., G, F and E for the purpose of collateral, and subsequently, the Plaintiff was indicted for the charge of breach of trust equivalent to KRW 29.7 billion. The judgment of the first instance court was affirmed and acquitted on the grounds that the former representative director of G Co., Ltd., Ltd., was affirmed, and the judgment of the court below found the Defendant guilty on the grounds that there was insufficient proof as to the intent to evade tax as to the comprehensive income tax for the business year 2010.

In light of the record, the lower court did not err by misapprehending the legal doctrine on tax evasion or by exceeding the bounds of the principle of free evaluation of evidence, contrary to what is alleged in the grounds of appeal, thereby violating the rules of evidence.

On the other hand, the prosecutor appealed the entire judgment of the court below, but the guilty part does not state the reasons in the petition of appeal and does not state the reasons for appeal.

2. As to the grounds for appeal by the defendant

A. As to the first ground for appeal, the lower court asserted the Defendant’s assertion that the imposition of the comprehensive income tax of this case was unlawful, as alleged in this case, the Defendant asserted that the imposition of the comprehensive income tax of this case was unlawful, as asserted in the revocation lawsuit filed by the Defendant against the said imposition disposition of the comprehensive income tax.