A defendant shall be punished by imprisonment for six months.

2. The judgment of the defendant is the first offender and is against each of the crimes of this case, and the fact that the defendant voluntarily surrenders himself to the crime of fraud (the amount of KRW 37 million), and that he deposited KRW 7 million in the court below for the victim F, and KRW 30 million in the court below for the victim F, is favorable to the defendant.

However, the Defendant issued false tax invoices equivalent to KRW 2.27 million in total of the supply value, thereby undermining the national tax order, and the Defendant asserted that he only gained profit equivalent to KRW 33 million in the fee. However, considering that the Defendant’s crime results in a reduction of the amount equivalent to KRW 227 million in total of the supply value of false tax invoices, it is difficult to exempt the Defendant from punishment, taking into account that the damage is considerable.

However, considering the favorable circumstances as seen earlier and the various circumstances, such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, etc., the lower court’s punishment is deemed to be heavy.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

[Dao-written judgment] The criminal facts against the defendant recognized by the court and the summary of the evidence are as stated in the corresponding column of each judgment of the court below, and thus, they are cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Where a false tax invoice is issued for committing the crime: Article 347 (1) of the Criminal Act;

1. Selection of each sentence of imprisonment;

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