The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor of one year and six months, and the defendant B corporation shall be punished by a fine of twenty-five thousand won.

1. Summary of grounds for appeal;

A. The sentence imposed by the court below against the Defendants (the punishment imposed by Defendant A, two years of imprisonment, three years of suspension of execution, 80 hours of community service, suspension of sentence of fines, and 100 million won of punishment imposed by Defendant B (hereinafter “B”) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below against the Defendants is too unhued and unreasonable.

2. Ex officio determination

A. On March 27, 2018, the defense counsel of the Defendants for the completion of the statute of limitations asserted the illegality of misapprehending the legal principles as follows with regard to the violation of the Punishment of Tax Evaders Act against Defendant B, in the statement of grounds for appeal as to the Defendants’ appeal.

Defendant

Of the facts charged against B, the judgment of acquittal shall be rendered on the grounds that the statute of limitations of five years each is completed in the following portions: (1) 1 to 21 of the list of offenses in the attached Form No. 1, (2) 1 to 24 of the list of offenses in the attached Form No. 2, (3) 1 to 3 of the list of offenses in the attached Form No. 3, and (4) of the list of offenses in the attached Form No. 1 to 3.

These arguments are not legitimate grounds for appeal because they were alleged after the lapse of the period for appeal, but need to be determined ex officio. Thus, the reasons for appeal are examined ex officio prior to examining the reasons for appeal.

Article 22 of the former Punishment of Tax Evaders Act (Amended by Act No. 13627, Dec. 29, 2015) (amended by Act No. 13627, Dec. 29, 2015) provides that the statute of limitations for prosecution of any offense prescribed in Articles 3 through 14 shall expire

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In addition, Article 22 of the Punishment of Tax Evaders Act amended by Act No. 13627, Dec. 29, 2015 (hereinafter referred to as "the Punishment of Tax Evaders Act") is complete seven years after the statute of limitations expires.

Article 1 of the Addenda thereto provides that “This Act shall enter into force on the date of its promulgation.”

Article 2 provides that "The prescription of a public prosecution against a crime committed before this Act enters into force shall be governed by the previous provisions, notwithstanding the amended provisions of Article 22."

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Therefore, a tax offense committed before December 28, 2015.