The part against the defendant shall be reversed.

The punishment of the accused shall be determined by six months of imprisonment.

(b).

The punishment of the court below (eight months of imprisonment) is too unreasonable.

Judgment

The fact that the value of the tax invoice that the defendant has received by falsity is not less than 60 million won, and that such a crime is likely to disrupt the national tax order and damage the tax justice, and may have an adverse effect on the public's awareness of tax payment, etc., so it is an unfavorable sentencing factor.

However, in full view of the following facts: (a) the Defendant’s mistake was recognized at the latest and against the Defendant; (b) the first offender who has no criminal history; and (c) the Defendant paid all the taxes imposed by the instant case (the original judgment: KRW 191,374,010; KRW 178,844,280); and (d) the fact that there was no initial purpose of tax evasion or refund, etc.; and (b) the fact that there was no objective of tax evasion or refund, etc., are favorable factors for sentencing; and (c) other factors such as the background of the instant crime; (d) the circumstances after the instant crime; (e) the Defendant’s age, character and conduct; and (e) the scope of recommended sentences according to the sentencing guidelines of the Sentencing Committee (type 1 (type 3.00 billion, such as the receipt of general tax invoices: 6 months to one year); and (e) the Defendant’s argument

3. Since the appeal by the defendant is well-grounded, the part of the judgment below against the defendant under Article 364 (6) of the Criminal Procedure Act is reversed, and it is again decided as follows after pleading.

Criminal facts

The summary of the facts charged and the evidence admitted by the court is the same as the corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 3 of the Punishment of Tax Evaders Act (including the submission of a list of false tax invoices, the selection of imprisonment), and the receipt of false tax invoices under Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;