A defendant shall be punished by imprisonment for a year and a fine of 470,000,000 won.

The above fine shall be imposed on the defendant.

A. Defendant 1) misunderstanding of facts or misunderstanding of legal principles is Defendant D (hereinafter “D”)’s total supply value in January 2008 among the total supply value for individual tax invoices by seller submitted by the Defendant to the National Tax Service in the electronic system, 122,00,000 among the supply value for individual tax invoices by seller, 122,00,000 among the supply value for the final tax return in 208, the total supply value for the final tax return in February 2008, the total supply value for the final tax return in 209, the 88,800,000 among the supply value for the final tax return in 209, 35,000, among the supply value for the final tax return in 209, 57,98,000, 57,478, 897, 2014, 201, 2014, 2014, 2014 or 201.

B) Even if the Defendant submitted a list of total tax invoices by purchaser and by purchaser, the Defendant did not have a profit-making purpose. 2) The lower court’s sentence of unreasonable sentencing is too unreasonable and unfair.

B. It is difficult to view that misunderstanding of facts E pays rent up to 4.5 million won per month’s monthly supply price for D, or electricity fee up to 727,273 won per month’s supply price. As such, the portion of the supply price of the aggregate tax invoice by customer is also written in a false manner as the rent and electricity fee. 2) The lower court’s sentence of unfair sentencing is too uneasible and unfair.

2. Determination

A. Prior to the judgment on the grounds for appeal ex officio, a prosecutor shall examine ex officio prior to the judgment on the grounds for appeal, and at the end of the facts charged in this case, the defendant shall enter in the trial the list of tax invoices by seller and by seller under the Value-Added Tax Act for profit-making purposes.