A. Defendant A and B’s punishment sentenced by the lower court against Defendant A and B (Defendant A: imprisonment of one year and six months, three years of probation, fine of two billion won, one day of confinement in exchange, three years of probation, three years of probation, three years of probation, one billion won of imprisonment in exchange, and three million won of custody in exchange) are too unreasonable.

B. Defendant C (1) misunderstanding of legal principles (hereinafter “J”) was actually supplied with gold or silver goods from L Co., Ltd. (hereinafter “L”) and K Co., Ltd. (hereinafter “K”), and the tax invoice was issued when paying the corresponding amount. Thus, the lower court erred by misapprehending the legal doctrine as to Article 10(3)3 of the Punishment of Tax Evaders Act.

(2) The sentence imposed by the lower court on Defendant C (one hundred and thirty months of imprisonment, two years of suspension of execution, fine of KRW 40 million per day, and imprisonment for exchange) is too unreasonable.

C. The sentence imposed by the court below on Defendant A and B is too unhued and unreasonable.

2. Determination

A. As the representative director of J operating metal recycling materials processing business, Defendant A submitted a false list of total tax invoices up to 19.7 billion won in total to the tax office. Defendant B, in collusion with Defendant A, submitted a false list of total tax invoices by totaling 15.8 billion won in value to the tax office.

The above Defendants’ crime is clearly likely to seriously undermine the tax justice by abusing the value-added tax system that selects the pre-stage tax credit system.

However, the defendant A and B are all aware of the crime of this case and they reflect their mistakes.

Defendant

A has no criminal record of suspension of execution or more, and Defendant B has no record of punishment for the same crime.

The above defendants committed the crime of this case.