Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by a fine of KRW 40,000,000.

Defendant .

A. Defendant A1) misunderstanding of facts in collusion with Defendant B and F to prepare a list of total tax invoices by false seller and by seller of this case, and Defendant A did not participate in or conspired to do so. 2) The lower court’s sentence of unfair sentencing (fine 50 million won) is too heavy.

B. As to paragraph (1) of the judgment of the court below, in relation to the mistake of facts (A), since the list of total tax invoices by customer was submitted on the basis of the first tax invoice issued by Defendant B prior to his holding office, Defendant B is not liable to Defendant B. In relation to the (b) Articles 2, 3, and 4 of the judgment of the court below, since the corporation E submitted a list of total tax invoices by customer and seller based on its license lease, and this is a case where there is an actual transactional relationship, it cannot be deemed that the false list of tax invoices was submitted. (c) In relation to paragraph (4) of the judgment of the court below, since the tax invoice issued by E was corrected later, there was no intention to submit the false list of total tax invoices, this part of the judgment of the court below was too heavy (2).

2. Determination

A. In full view of the following circumstances acknowledged by the evidence duly admitted and investigated by the lower court on the assertion of mistake, Defendant A’s assertion is a statement by the assent of all the Defendants that submitted a list of total tax invoices by seller and seller of this case to the government in collusion with Defendant B. (A) Even if Defendant A actually contracted construction work and did not actually perform construction work or subcontracted construction work, the list of total tax invoices by seller and seller of this case was submitted. (B) On April 1, 2003, Company E was established and engaged in construction business on December 1, 2008, and its registration was cancelled due to the violation of the lending of construction registration certificate.