All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant (1) In the case of entertainment tavern, the amount of evaded tax should be calculated on the basis of the actual income of the Defendant (the assertion that the amount of evaded tax should be calculated on the basis of the Defendant’s income) is merely 50% of the amount of evaded tax calculated on the basis of the amount of sales of entertainment tavern, the sales of entertainment tavern includes the main (charge + marina account), entertainment loan service charges, guest room account, water service charges, and guest room service charges. Of these, the income earned by the proprietor of the business is merely 50% of the prime (the amount of evaded tax calculated on the basis of the Defendant’s income). In particular, the amount calculated on the basis of the amount obtained by deducting the entertainment service charges, which are submitted by the Defendant at the trial, from the sales amount after the deduction of the entertainment service charges as stated in No. 18-9

Nevertheless, the court below calculated the defendant's evaded tax amount without deducting service charges, etc., which is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

(2) On April 9, 2007, the Defendant employed K as an accounting account with the previous knowledge while commencing the operation of the F entertainment tavern on April 9, 2007. K informed the Defendant of the omission of cash sales or the operation of the place of business under another’s name in connection with tax treatment.

Accordingly, the Defendant delegated K with the overall accounting work of F and G entertainment tavern, and K reduced sales volume by submitting only a part of the card sales slips to the accounting office, and embezzled the amount of taxes to the extent that the amount of taxes evaded.

Therefore, since K did not have any involvement of the Defendant in the part of tax evasion by means of fraud or other unlawful acts independently, the Defendant did not have any criminal intent to evade tax due to fraud or other unlawful acts.

Nevertheless, the court below held K. H.