Therefore, the “total amount of supply value, etc.” under Article 8-2(2) of the Act on the Aggravated Punishment, etc. of Specific Crimes is limited to KRW 6,140,09,620 (= KRW 2,553,493,620, KRW 3,586,516,00). In light of this, in the light of the above, it is unfair that at least the amount of the fine imposed by the court below (Concurrent punishment of KRW 1 year and 6 months of imprisonment, 2 years of suspended sentence, and 1 billion of fine) is too unreasonable.

2. The act of receiving false tax invoices for the same transaction and submitting a list of total tax invoices for individual suppliers by false sales should be separately calculated as separate acts separate from each other, and in calculating the “total amount of supply values, etc.” which is the standard for aggravated punishment pursuant to Article 8-2 of the Act, it is reasonable to add up “the value of supply” separately calculated as above (see Supreme Court Decisions 2009Do3355, Sept. 29, 201; 201Do9104, Oct. 13, 201; 2017Do1628, Dec. 28, 2017). According to the aforementioned legal doctrine, the portion of “the total amount of supply prices, etc.” written in the instant case, the total amount of supply of goods or services of KRW 360,565,500,3666,3665, 205, 206, 2056, 206, 2056, 256, 2566, etc.

The Act on the Aggravated Punishment, etc. of Specific Crimes is false.