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The judgment below
The guilty portion shall be reversed.
Defendant shall be punished by imprisonment for two years and by a fine of KRW 1,850,000.
Reasons
1. Summary of grounds for appeal;
A. In relation to the facts constituting the crime of paragraph (2) of the judgment of the court below [the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax)] as stated in the judgment of the court below, the defendant stored and managed the details of cash receipt and disbursement in the U.S. S. S. B, a portable storage device (USB) prior to 2008, and then stored the Z in the U.S. B. B. B. (hereinafter “instant U.S. B. B. B.”), which was stored in the Z, constitutes an accounting book related to the loan business that the defendant actually operated.
The data in the U.S. B. are the books that prepared all the accounting records of the Defendant’s business, and the Defendant did not prepare and keep other books than the above accounting books.
The Z only uses U.S. expenses, not office computers, for the convenience of business and the maintenance of security, and the defendant does not instruct the Z to use U.S. expenses in order to conceal accounting books.
According to this, the Defendant did not have any active act with the intention to conceal the fact for which tax liability was established from the beginning in order to avoid tax liability. Thus, the Defendant’s act does not constitute “the act of fraud or other unlawful act”, which is a constituent element for the crime of escape from bla
2) With respect to the facts constituting the crime of paragraph 2 of the judgment below, the Defendant suffered the principal loss exceeding the interest income on the wind that the borrower was unable to receive a proper return of the money borrowed to the borrower due to the global financial crisis called the so-called “Lehman’s Bros situation” occurred in 2008.
At the time of 2008, there is about 17.3 billion won even if the principal loss is actually determined due to the abolition of the listing of the debtor company and the detention or missing of the representative director.
The defendant did not have any substantial operating income during the pertinent period and did not incur a big loss.