A. The court below made a false statement in the misunderstanding of facts to the government

The lower court found the Defendants guilty of all the charges of this case on the following grounds: (a) some of the tax invoices issued or received in a false manner, including a list of total tax invoices by customer and seller; (b) Defendant A engaged in patent development, etc. using high soil; and (c) there was a supply transaction relationship with such content; and (d) the lower court erred by misapprehending the legal doctrine.

B. The lower court’s sentence against the illegal Defendants [Defendant A: 2 years of suspended sentence and fine of KRW 1,00,000,000 for a year of imprisonment with prison labor (one thousand won per day of attracting convertible punishment), and Defendant B: fine of KRW 30,00,000 for a year of imprisonment with prison labor] is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court as to the assertion of mistake of facts, Defendant A submitted a false list of total tax invoices by Defendant B and by seller as the representative of Defendant B (hereinafter “B”) or F manager as indicated in the instant facts charged, and issued and received false tax invoices between Defendant B and F, and submitted a false list of total tax invoices by seller.

Therefore, this part of the Defendants’ assertion is without merit.

B. It is recognized that the Defendants did not seem to have committed the instant crime for the purpose of tax evasion, and that they did not have any record of punishment exceeding the same criminal history and fine.

However, the crime of this case was committed by Defendant A, even though there was no actual transaction between Defendant B and F, to prepare and submit a list of total tax invoices by seller by seller by pretending such transaction, and to issue or receive false tax invoices, and such crime was justified by the State.