Part concerning Defendant A and B shall be reversed.

Defendant

A, each of the crimes of 2014 Gohap301.

A. A. A) The summary of the grounds for appeal (A) against Defendant A: The Defendant’s unreasonable sentencing: (a) the lower court’s sentence [the Defendant’s imprisonment for four months (an offence in the case of 2014 high-class 301), one year and six months of imprisonment, and a fine of 4.5 billion won (b)] is too unreasonable; (b) the public prosecutor’s unfair sentencing decision is unfair: (c) the lower court’s sentence is too unreasonable; (d) the circumstances in which the lower court determined (in particular, the instant crime, such as the issuance of the false tax invoices, etc., issued a false tax invoice by operating a company or material making the Defendant’s data without actual transactions, which would disrupt the national tax collection order and seriously undermine tax justice; (e) the Defendant’s supply value of the tax invoices falsely raised exceeds 4.3.2 billion won; and (e) it seems that the Defendant’s role or participation in the said crime is extremely minor; and (e) it appears that the need to protect the Defendant’s taxpayer’s good faith and sound tax payment.

Therefore, the defendant's assertion of unfair sentencing is without merit and the prosecutor's argument is justified.

B. Defendant B’s summary of the grounds of appeal (A) 1) misunderstanding of facts (A) 3, 6, 8, 9, 10, 13, 15, 18, 21, 22 of the list of crimes in attached Table 1 of the judgment of the court below in relation to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) (A) , which the Defendant operated against the Defendant in relation to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “K”), and “BI” of the “supplier” column 7 of the list of crimes in attached

In relation to crimes, 23, 24, 25 of the list of crimes 7.