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The judgment of the first instance shall be reversed.
Defendant
A Imprisonment of two years and six months and fine of 5,000,000,000 won, and Defendant B.
Reasons
1. Summary of grounds for appeal;
A. misunderstanding of facts or misunderstanding of legal principles (as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Punishment of Tax Evaders due to the tax evasion against the Defendants], Defendant A’s act of omitting sales at the time of filing a value-added tax return is merely a mere reduction of the value-added tax base without accompanying any other act, such as manipulation in books, and it does not constitute “Fraud or other unlawful act” under the Punishment of Tax Evaders Act, but it does not constitute “Fraud or other unlawful act” under the Punishment of Tax Evaders Act, and the return was made by omitting the sales without any purchase without receiving the tax invoice, and it does not constitute a crime of tax evasion due to the omission of input tax deduction for the purchase for which the tax invoice was not received under the Restriction of Special Taxation Act, even though the first instance court recognized it and judged that Defendant A violated the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) and the Punishment of Tax Evaders due to the tax evasion against the Defendants, thereby affecting the conclusion of the judgment.
B. The sentence of sentencing on the first instance of unfair sentencing (Defendant A: imprisonment of two and half years, a fine of 50 million won, Defendant B: a fine of 50 million won) is too unreasonable.
2. Determination:
A. As to the assertion of misunderstanding of facts or misapprehension of legal principles, the phrase “Fraud or other unlawful act” in the crime of evading tax as stipulated in Article 9 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010) and Article 3 of the current Punishment of Tax Evaders Act is an act that enables the evasion of tax, and is recognized as unlawful by social norms, namely, a deceptive scheme that makes it impossible or considerably difficult to impose and collect tax, or other active act.