The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact-misunderstanding or legal principles, the Defendant made a transaction through G only from July 2009 to September 2009, and made a transaction through G from October 1, 2009. As such, the part of the amount of value-added tax evasion in the instant case’s liability should be limited to the sales amount of KRW 30,764,985,660 of G from July 1, 2009 to September 30, 2009 with respect to KRW 30,764,985,60 of value-added tax on KRW 3,076,498,566 of value-added tax.

B. The sentence of imprisonment with prison labor and fines of 3,800,000,000) against an unjust defendant is too unreasonable.

2. Determination

A. As to the assertion of misunderstanding the facts or misapprehension of legal principles, the conspiracy is not required under law, but is merely a combination of two or more accomplices who intend to jointly process and realize a crime. Thus, if there is a combination of intent to do so successively or implicitly, the conspiracy is established if the two or more accomplices do not participate in the conduct, and even those who do not directly participate in the conduct once such conspiracy was made, they are held liable for criminal liability as a joint principal offender for the other accomplices. Such conspiracy can be acknowledged in accordance with the circumstantial facts and experience rules even if there is no direct evidence (see Supreme Court Decision 2004Do5652, Dec. 10, 2004). In addition, the joint commission of a crime by conspiracy is not based on the premise that all accomplices do not realize the requirement of organization of the crime by themselves, and it is possible to determine whether it falls under this case, taking into account the degree of understanding the result of each act, the size of participation in the act, and the degree of control of health and sanitation (see Supreme Court Decision 2006Do2666, Feb. 266, 2006).