The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

1. The summary of the grounds for appeal (e.g., imprisonment with labor for up to eight months) of the original judgment is too unreasonable.

2. The crime of this case is an unfavorable circumstance to the Defendant, such as: (a) the Defendant’s tax evasion of KRW 367 million in total of global income tax and value-added tax by omitting sales revenue traded as non-data; and (b) the fact that the Defendant was unable to pay most of the evaded tax amount.

However, there are extenuating circumstances such as the fact that the defendant repents his mistake and reflects his mistake, the fact that the defendant makes efforts to pay the evaded tax amount by paying the evaded tax amount of KRW 50 million out of the evaded tax amount in the trial, the fact that the defendant has no record of punishment for the same crime, and that the defendant's person desires to leave his preference against the defendant.

In this context, the scope of the recommended sentence according to the sentencing guidelines set by the Sentencing Committee of the Supreme Court is deemed to be unfair because the sentence of the court below is too inappropriate in light of all the sentencing conditions, such as Defendant’s age, character and behavior, environment, motive and circumstance of the crime, means and consequence of the crime, and circumstances before and after the crime, etc.

3. The lower judgment is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the Defendant’s appeal is based on its reasoning, and the judgment is rendered again as follows.

Criminal facts

The summary of facts constituting an offense and evidence recognized by this court shall be as shown in the respective columns of the judgment below.

Article 369 of the Criminal Procedure Act is quoted as it is.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and the text of Article 3 (1) of the Punishment of Tax Evaders Act which choose the penalty;

1. The former part of Article 37 of the Criminal Act, Articles 38 (1) 2 and 50 of the same Act to increase concurrent crimes;