The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor for not less than two years and six months and by a fine not exceeding five billion won.

The above fine shall be imposed on the defendant.

1. The gist of the grounds for appeal is that the lower court’s imprisonment (three years of imprisonment and fine of five billion won) is too unreasonable.

2. The crime of this case is deemed to be less than that of the crime in light of the fact that the State’s tax revenue has been significantly reduced and that the evaded tax amount exceeds 4.9 billion won, and that the crime of this case’s total amount of tax evasion exceeds 4.9 billion won.

However, there are circumstances that can be considered in light of the circumstances, such as: (a) the instant crime was led by AG; (b) the actual gains that the Defendant acquired by the instant crime are much less than the amount of evaded tax; (c) the Defendant was punished before the instant crime was committed; (d) the Defendant was not punished by the same kind of crime; (c) the Defendant was aware of the principal offender’s existence; and (d) the Defendant was in depth divided into his mistake; and (e) there was a disability to support the Defendant.

In full view of all the circumstances, including these various circumstances, including the Defendant’s age, character and conduct, environment, motive, means and consequence of the instant crime, etc., the lower court’s punishment is deemed unfair compared to its liability.

Therefore, the defendant's argument is justified.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

【Grounds for a new judgment of the court below] Facts constituting a crime and summary of evidence acknowledged by this court and summary of evidence are cited in accordance with Article 369 of the Criminal Procedure Act, except where the court below's second 13 "low price" is "high price" as stated in each corresponding column of the court below's judgment. Thus, it is also accepted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 8(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, and Article 3 of the Punishment of Tax Evaders Act, comprehensively including the applicable law on the crime and the choice of punishment.