The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a term of two years and six months and a fine of two billion won.

The above fine shall be imposed on the defendant.

Summary of Grounds for Appeal

The judgment below

According to the statements, etc. made by investigation agencies or court of original instance by persons related to mistake of facts regarding the acquitted portion, the Defendant is recognized as having been involved in the operation of the instant age club from January 2006, prior to January 2008, as the subject to whom the income from the instant age club was reverted.

Nevertheless, the lower court rendered a not guilty verdict on this part of the facts charged regarding the tax evasion in the year 2006 and the taxable year 2007.

The sentencing of the court below (the prosecutor, the defendant) on the grounds that the sentencing of the court below (the imprisonment of one year and six months and the fine of 523,519,000) is too unreasonable.

(1) On the contrary, the above sentencing is too unfortunate and unfair.

( prosecutor) The lower court found the Defendant not guilty of tax evasion in the year 2006 and the taxable year 2007, on the grounds that it is difficult to readily conclude that the Defendant went to the position or role of the joint operator of the instant age club on or before January 2008.

However, in light of the following circumstances, it is acknowledged that the Defendant, from January 2006, immediately after acquiring the instant age club, actually operated the instant age club by himself/herself or jointly with the J at least, after considering the evidence duly adopted and examined by the court below and the court below, among the 8th trial records, the Defendant made a statement to the effect that he/she confessions the entire facts charged in the instant case.

① At the time when the investigation agency and the court below agreed to receive a successful bid, K and J have decided to operate the instant niverse club. However, the specific and consistent statement is made by the Defendant to the effect that the Defendant was operating the instant niverse club, in substance, by entering into such an agreement.

(2) J. 2.