The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for two years and by a fine of 400,000,00 won.

A. The crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice, etc.) is not established against the Defendant on the following grounds. ① The crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice, etc.) is subject to prosecution by the Commissioner of the National Tax Service, etc.

(3) The Defendant submitted a list of individual tax invoices with the same content as each of the instant tax invoices. In such a case, the sum of the remaining supply values, etc. entered in the processing tax invoices, other than each of the instant tax invoices, is invalid due to the violation of the Act, and thus, the judgment dismissing the prosecution is required. The sum of supply values, etc. entered in the remaining tax invoices, etc., other than each of the instant tax invoices, does not exceed KRW 3 billion. ② There was real transaction with K and real transaction with respect to each of the instant tax invoices. Accordingly, the sum of the supply values entered in the processing tax invoices, which the Defendant received without being supplied with goods or services, does not exceed KRW 3 billion.