The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Since the amount of value-added tax reduced due to mistake of facts or misapprehension of legal principles belongs to a general taxi transport business entity, the defendant, the representative director of H, is not in the position of custodian in relation to the amount of value-added tax reduced.

B. The lower court’s sentence of unreasonable sentencing (eight months of imprisonment and two years of suspended sentence) is too unreasonable.

2. Judgment on the defendant's assertion of mistake of facts or misapprehension of legal principles

A. The summary of the facts charged is that the Defendant, as the representative director of H (hereinafter “instant company”) located in Gyeyang-gu Incheon Metropolitan City, has overall control over the instant company’s business.

As a general taxi transport business entity, the Defendant, as a general taxi transport business entity, received a certain amount of money daily from the employees of the instant company, and filed a return on value-added tax twice a year on the company’s profits including the said money received. The amount of value-added tax reduced by 90/100 of the amount of the said value-added tax paid was reserved to the company without actually paying the tax, and was obliged to pay the total amount of the said reduced tax to the general taxi transport business entity within one month from the end of the deadline for payment of value-added tax

On January 25, 2011, the Defendant reported the value-added tax to Incheon Metropolitan City on the third quarter of 2010 at the office of the instant company, and was obligated to pay KRW 305,000 to the employees of the instant company, who are general taxi drivers, by February 25, 2011 under the Restriction of Special Taxation Act.

On February 25, 2011, the Defendant arbitrarily held 135,000 won, a part of which was kept in business to pay the reduced amount in cash to the victim I, who is a general taxi driver of the instant company, in the foregoing office, under the name of the gift cost, etc.