All appeals filed by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. (1) Defendants (1) misunderstanding of facts or misunderstanding of legal principles, Defendant B’s agricultural association corporation (hereinafter “Defendant B corporation”) operated the refined land store and restaurant separately.

Therefore, the portion consumed in the restaurant among the refined land sold at the refined store is not subject to the imposition of the value-added tax by deeming it as the sales of the restaurant, and since there is no legitimate disposition of arrears if the taxation disposition is unlawful, the crime of evasion of arrears cannot be established against the Defendants.

Nevertheless, the judgment of the court below which found the Defendant guilty of the facts charged of this case is erroneous by misapprehending the legal principles or affecting the conclusion of judgment.

(2) Each sentence (Defendant A: 10 months of imprisonment, 2 years of suspended execution, and 20 million won of fine) imposed by the lower court on the Defendants is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. Determination:

A. The disposition of imposition and the disposition of default on the assertion of mistake of facts or misapprehension of legal principles are separate administrative dispositions, so long as the disposition of imposition and the disposition of default on the seizure are not null and void due to the significant and apparent defect in the disposition of imposition, unless the disposition of imposition are revoked, it cannot be deemed that the disposition of default by the disposition of imposition are unlawful.

(See Supreme Court Decision 87Nu1009 delivered on June 28, 198, etc.). In addition, if a taxation disposition is not null and void as a matter of course, its validity cannot be asserted unless it is revoked by legitimate procedures (see Supreme Court Decision 2004Do1250 delivered on May 27, 2004). In general, a taxation disposition made to a person who does not have all factual relations, such as legal relations or income or act, which is subject to taxation, is significant and obvious, but it is not subject to taxation.