The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for not more than ten months.

except that, for two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The Defendant in collusion with G did not request H to submit a written confirmation as stated in this part of the facts charged, and even if there were such facts, the content of the written confirmation submitted by H does not include false facts, such as “the Defendant was given instructions from G,” and “the Defendant did not participate in tax evasion.” Thus, the crime of capital flight is not established against H and the Defendant also does not constitute a crime of aiding and abetting a criminal escape.

B. The sentence of imprisonment (one year of imprisonment) imposed by the court below on the defendant is too unreasonable.

2. Judgment on misconception of facts or misapprehension of legal principles

A. Around April 3, 2012, the Defendant was under investigation by the Seoul Gangnam Police Station located in the Gangnam-gu Seoul Metropolitan Government Tehro 113-ro 1, and by suspicion of tax evasion in the Nam-gu Incheon Nam-gu E, which operated as G and Dong business, and the Defendant was under investigation by suspicion of tax evasion in the wedding hall operated in the Gyeonggi-do Division and the Gangwon-do original state, and thus, is likely to be detained.

around July 19, 2012, the Defendant, in collusion with G, demanded H.C., an employee in charge of the said F.S. Accounting, to “A request H. H. to make a statement by arbitrarily omitting cash sales,” but H refuses to comply with H. H’s refusal. “A. H is entirely made by the direction of G on the sales of F.S. Holdings and tax return, etc. at the police station.” On July 13, 2012, the Defendant prepared a written confirmation to H that “h will entirely be made by the direction of G with respect to the sales of F.S. Holdings and tax return, etc.,” and the Defendant prepared a written confirmation to H that “h will entirely be made by the direction of G, a partner with respect to the sales of F.S. and tax return, etc.,” and the said H made sales from the telephone call with the investigator in charge around July 13, 2012.