Defendant shall be punished by a fine of KRW 20,000,000.

The above fine shall not be paid by the defendant.

2. In the instant case, although the Defendant did not have received or supplied goods or services, a false list of total tax invoices of KRW 300 million and KRW 100 million are submitted to the tax office, and the submission of false tax invoices, which are the most basic matters in the return and payment of taxes, by false means, is highly likely to lead to a tax evasion and additional crime, and disrupt tax-related Acts and subordinate statutes. Although the amount submitted by the Defendant by false means of the instant crime is not less than KRW 400 million, the amount of the Defendant’s crime cannot be deemed to be less than a total of KRW 400 million, the Defendant recognized all the instant crime, and there is no profit gained by the instant crime; the Defendant did not have the same criminal record; the Defendant did not have the same criminal record; the Defendant’s motive and background of the crime; and the circumstances after the crime, etc., which are the conditions of sentencing as shown in the records and arguments, the sentence imposed by the lower court

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

[Discied Judgment] The criminal facts and summary of evidence against the defendant recognized by the court are as stated in each corresponding column of the judgment below. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and the selection of each fine concerning the crime;

1. The former part of Article 37 of the Criminal Act among concurrent crimes, and Article 4 (2) of the former Punishment of Tax Evaders Act;

1. Criminal facts No. 1 and. as indicated in the judgment of the court below.