The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

A. The crime of tax evasion under Article 8 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment of Specific Crimes Act”) is a provision that aggravated punishment for a maximum amount of tax evasion (50 million won or more per year) during the short term, and is clearly distinguishable from the Act on the Procedure for the Punishment of Tax Evaders and the subject of the punishment.

If the annual evaded tax amount exceeds KRW 500,000, there is no authority to notify the tax official.

On November 15, 2012, the director of the Seoul Regional Tax Office found that the sum of the value-added tax and global income tax for 2012 that the Defendant evaded was 29,700,000 won = the tax period of 79,313,000 won + the tax amount of global income tax for 20,387,000 won in 20,000 won in 20,387,000 in 2011, and notified the amount of fine.

(hereinafter “instant notification disposition”). However, in 2012, the Defendant evaded taxes exceeding KRW 500 million in total of value-added tax and global income tax.

Thus, the disposition of this case is conducted without authority and constitutes an ex post facto illegal or invalid.

Even if the Defendant carried out the instant disposition, no effect exists and thus, the principle of res judicata does not apply.

Nevertheless, among the facts charged of this case, the following 2-A.

The judgment of the court below which acquitted the part of paragraph (1) is erroneous in the misapprehension of legal principles.

B. The sentence imposed by the lower court on the Defendant [one year and six months of imprisonment (three years of suspension of execution of imprisonment) and a fine of one billion won (one hundred and two years of suspension of execution of imprisonment)] is unreasonable and unreasonable.

2. Judgment on the misapprehension of legal principles

A. The gist of this part of the facts charged is that the Defendant is sexually infinites who operated a sexually infinites hospital under the trade name of the C infinites, and the Defendant is a name in order to reduce the actual sales of the above hospital upon filing a value-added tax return for the second time in Gangnam-gu Seoul on January 25, 2012 at Gangnam-gu.