The judgment below

The part against the defendant shall be reversed.

Defendant shall be punished by imprisonment for two years and by a fine of 380,000,000 won.

1. Summary of grounds for appeal;

A. Prosecutor 1) Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Special Crimes Act”) by misunderstanding of facts or misunderstanding of legal principles

Article 8-2 of the Punishment of Tax Evaders Act provides for aggravated punishment where the amount of a violation of Article 10(3) of the Punishment of Tax Evaders Act is at least KRW 3 billion, or five billion. As can be seen, where the amount of a violation is at least KRW 3 billion, the purpose thereof can be recognized as “for profit-making purposes” in light of most cases of a violation of Article 10(3) of the Punishment of Tax Evaders Act, not a single-time crime, but a multiple times, barring special circumstances. The Defendant is merely a stock company F (hereinafter “F”).

(2) The Defendant’s crime of this case is naturally acknowledged, since the Defendant’s crime of this case was committed by unfairly reducing the “for-profit purposes” and finding the Defendant not guilty of this part of the facts charged on the ground that the Defendant did not have any “for-profit purposes.” The lower court erred by misapprehending the “for-profit purposes” to the extent that the Defendant did not have any “for-profit purposes” and thereby, acquitted the Defendant of this part of the facts charged.

B. The lower court’s punishment is too unreasonable.

2. Judgment on the prosecutor's assertion of mistake or misapprehension of legal principle

A. As to the facts charged in this case that the prosecutor of the judgment of the court below had "for profit-making purposes" against the defendant, and that the total amount of supply stated falsely constitutes three billion won to five billion won, each of the acts in this case shall be deemed a blanket crime, and as to the facts charged in this case which were prosecuted by applying Article 8-2 (1) 2 and (2) of the Aggravated Punishment Act, the court below's "for profit-making purposes" as stipulated in Article 8-2 (1) of the Aggravated Punishment Act is personally economical.