Defendant shall be punished by a fine of KRW 120,000,000.

The above fine shall not be paid by the defendant.

A. The prosecutor (e.g., 163,50,000 won of a fine) sentenced by the court below against the defendant is too unfasible and unfair.

B. The punishment sentenced by the court below against the defendant (unfair punishment) is too unreasonable.

2. The crime of this case is determined by falsely stating and submitting to the Government the total sum of tax invoices (total amount of 4,496,072,251 won) by customer (total amount of 484,749,035 won) and the total sum of tax invoices by customer (total amount of 4,496,072,251 won) (total amount of 4,49,035 won) at the time of filing a final tax return on a stock company D (hereinafter referred to as “D”), which is operated by the defendant, although the defendant did not supply goods or services to leapdy energy (hereinafter referred to as “leap energy”), which would seriously harm the appropriateness and fairness of the national tax administration in order to secure proper and smooth finances for tax evasion, and thus, it is necessary to issue tax invoices equivalent to KRW 591,846,862, and an invoice equal to KRW 5,053,000,000,000,0000,000).