The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The Defendant, while engaging in the scrap metal wholesale business under the trade name called “D” (hereinafter referred to as “D”), was actually purchasing scrap metal from “G”, which is a collection company of scrap metal operated by E, and did not intend to establish or evade taxes in collusion with “G”.

Nevertheless, the judgment of the court below which found the defendant guilty on the basis of the E's statement without credibility is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (two years of imprisonment and fine of one billion won) is too unreasonable.

2. Determination

A. 1) Determination as to the assertion of mistake of facts

(2) The amount of purchase price is KRW 300,000,000,00 won in case of entry into a passbook in the name of Tong E after the defendant was designated by the investigative agency to show the purchase price by designating the company that purchased scrap metal from the investigative agency to the original court.