All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts [Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (2019Gohap260) due to tax evasion] Defendant: (a) made a business registration under the name of “D” by making a supplier of goods under the name of “D,” upon the request of “B,” which is a death village type B; (b) did not know that B was evading value-added tax; and (c) there was no conspiracy between B and B. Therefore, Defendant’s act of registering the business operator under the name of the principal for about four months upon B’s request, and withdrawing cash from the bank account under the name of “D” is difficult to recognize a functional control over the above crime. Nevertheless, the judgment of the court below which found the Defendant guilty of the crime of evading value-added tax in collusion with B is erroneous by mistake of facts. (b) The sentence of imprisonment (two years and six months and fine two billion won) sentenced by the court below is too unreasonable.

B. Prosecutor 1) misunderstanding of facts and misunderstanding of legal principles (as to the violation of the punishment of tax offenses (2019Gohap387)] The Defendant and B conspired to evade the value-added tax received from the steel company in the course of supplying Guide to the steel company, and then came to have a tendency between the steel company and the individual company registered for the purpose of tax evasion (the so-called “large-scale company”) by inserting the so-called “signing company”, which is a corporate business entity to issue a tax invoice to the steel company, in form, between the transactions between the steel company and the individual company registered for the purpose of tax evasion (the so-called “large-scale company”), and the so-called “signing company” which is a corporate business entity to issue a tax invoice to the steel company. According to the tax invoice issued by this method, according to the details of the tax invoice issued by the said method, the Defendant and B, as the signboard company (hereinafter “G”).

The old interest rate shall be purchased and re-issued.