A. Defendant A’s misunderstanding of facts or misunderstanding of legal principles as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (A) whether the instant sales and purchase transaction constitutes actual transaction, and whether Defendant A had criminal intent to commit a crime (1) the lower court found the circumstances acknowledged by the evidence in its holding, namely, ① N, M, AF, AG, and H among the purchasing places of business listed in the crime list (1) as indicated in the lower court’s holding that: (a) it is a so-called so-called company that only issues sales and purchase tax invoices without any actual transaction, including immediately withdrawing the money transferred from the sales and purchase place in cash; (b) AD, who was in charge of receiving and issuing tax invoices, did not bring about direct non-payment from the purchasing place; and (c) purchased and returned money from each of the purchasing places to an investigation agency without any specific tax invoices, and (d) purchased and returned money from each of the purchasing places to the purchase places without any objective statement in the lower judgment.