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The judgment of the court below (including the part not guilty in the grounds) shall be reversed.
Defendant shall be punished by imprisonment for three years and by a fine of 6,300,000,000 won.
Reasons
1. Scope of the judgment of this court;
A. As to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax), the prosecutor charged the Defendant with the purport that the Defendant evaded the total value-added tax amount of KRW 5,953,232,494 for the second half year of 2020 by adding the value-added tax of KRW 300,878,303 and the total value-added tax of KRW 5,953,232,494 for the second half year of 2010 by filing a final return on the value-added tax for the first half year of 2010 on July 25, 2010.
B. As to this, the lower court found the Defendant’s payment of KRW 141,239,60 on May 20, 2010 after filing a preliminary return on the value-added tax for the first period of January 2010, and the amount of tax to be paid after deducting the input tax and the preliminary return tax for the first period of May 20, 2010 upon deducting the input tax and the preliminary return tax from the output tax amount, the lower court found the Defendant not guilty of the remainder of KRW 2,95,056 on the grounds that the amount of tax to be paid after deducting the input tax and the preliminary return tax from the output tax amount was 2,945,506 (=5,726,308,649) - 2,639,562,93 (Purchase tax amount) - 141,239,600 (estimated tax amount) for the first period of May 20, 2010).
C. On the judgment below, only the defendant appealed, and the prosecutor did not appeal the part on acquittal of the above reasons.
Since the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the part on acquittal of the reasons above, in such a case, the part on acquittal of the reasons is also transferred to the trial court together with the part on conviction according to the principle of no appeal, but the part on acquittal of the reasons is already excluded from the object on attack and defense between the parties, and thus, it can be re-determined in the trial court.