All appeals by the Defendants are dismissed.

1. Summary of the grounds for appeal (legal scenarios, mistake of facts, and unreasonable sentencing)

A. In light of the legal principles, Defendant A is not a person who actually operates F Co., Ltd. (hereinafter “F”), and even if so, Defendant A does not possess the property of a person liable for tax payment of corporate tax, etc. or a person liable for tax payment, so Defendant A cannot be a principal offender under Article 7(1) of the Punishment of Tax Evaders Act solely by Defendant A, who is non-identification, unless he is prosecuted.

In addition, in order to punish the actual offender on the basis of the joint penal provisions, I's punishment, which is the F or the representative director, should be premised.

② At the time when F transferred the instant intellectual property right to Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd”), the Korea Technology Credit Guarantee Fund only entrusted the execution officer with the sale of the instant intellectual property right in compliance with the order to sell the said intellectual property right, the instant intellectual property right was a gold sale by corporeal movables auction, and thus, there was little possibility of executing the disposition on default through the instant intellectual property right. Therefore, it cannot be deemed that the taxpayer was in an objective state to be subject to the disposition on default at the time of the instant crime.

B. Since misunderstanding of facts and transfer of the intellectual property right of this case between F and the defendant company performed payment based on the principal place of debt through normal transaction, it cannot be deemed that the defendant A evaded or evaded execution of the disposition on default, and the defendant company cannot be deemed as aiding and abetting the act of evading the disposition on default of the defendant A.

C. The sentence of the first instance court on the unfair sentencing (the sentence of a suspended sentence of two years in October, and the fine of five million won in case of the defendant company) is too unreasonable.

2. Determination

A. In light of the record as to the allegation of misapprehension of the legal principles, the first instance court, pursuant to Article 18 of the Punishment of Tax Evaders Act, Article 7(1) of the same Act, shall be applied to Defendant A.