The judgment below

Among them, each violation of the Punishment of Tax Evaders Act shall be reversed.

1. The progress of the lawsuit of this case and the scope of the judgment of this court

A. The lower court rendered a judgment that all the charges against the Defendant were guilty and sentenced to one year and six months of imprisonment.

Accordingly, the Defendant filed an appeal against the whole judgment of the lower court on the ground of mistake of facts and unreasonable sentencing as to some frauds.

Before remanding the judgment of the court below on the defendant ex officio, the court below acquitted the defendant on the violation of each Punishment of Tax Evaders Act due to interference with bona fide reporting among the facts charged that the court below found the defendant guilty, and dismissed the prosecution on the violation of the Punishment of Tax Evaders Act due to the evasion of value-added tax during the second period of time in 2013 and newly determined the punishment, but sentenced the defendant

A prosecutor filed an appeal on the part of the judgment of the court before remanding the case on the grounds of misapprehension of the legal principle as to the defendant's acquittal.

The Supreme Court rendered that the judgment of the court prior to remand constituted an error of law by misunderstanding the legal principles as to the above acquittal portion, which affected the conclusion of the judgment, and reversed and remanded it to this court

B. Since the guilty portion of the judgment of the court prior to the remanding of the scope of the trial by this court and the dismissal of prosecution are separated and confirmed as it is by the defendant and the prosecutor, each of the above parts was excluded from the scope of the trial by the party.

(see, e.g., Supreme Court en banc Decision 91Do1402, Jan. 21, 1992; Supreme Court Decision 2010Do10985, Nov. 25, 2010). Accordingly, the judgment of this court after remanding is limited to each of the violation of the Punishment of Tax Evaders Act due to the act of interference with bona fide return among the judgment below reversed.

2. The lower court’s punishment (one year and six months of imprisonment) against the accused against the summary of the grounds for appeal is too unreasonable.

3. Ex officio determination

A. Article 9(1) of the Punishment of Tax Evaders Act, which is a penal provision of the instant case, imposes tax on a person who files a tax return on behalf of the taxpayer.