The part against the Defendants is reversed.

Defendant

A The defendant corporation shall be punished by imprisonment with prison labor for a period of one year and three months.

A. Since the list of total tax invoices in this case of mistake of facts is prepared on the basis of actual transactions, the defendants cannot constitute a crime of violating the Punishment of Tax Evaders Act due to the submission of a false list of total tax invoices, the judgment of the court below which found the defendants guilty of all of the facts charged in this case

B. Each sentence of the lower court on the Defendants of unreasonable sentencing (Defendant A: imprisonment of one and half months, three years of suspended sentence, Defendant B, and stock company: each fine of seven million won, Defendant C, D, F, G, and H: each fine of one million won is too unreasonable and unfair.

2. Determination:

A. (1) According to the reasoning of the lower judgment as to the assertion of mistake of facts regarding Defendant A and B, according to each of the following: (a) the Defendants submitted on-site completion report (No. 146) and each of the written resolution for re-revision of value-added tax (No. 147-1, No. 147-2) on the part of the facts charged against Defendant B, which became final and conclusive as the original sale; (b) the sales of KRW 350 million on February 30, 2010, KRW 354 million on a normal transaction; and (c) the part of the revised tax invoices submitted by the Prosecutor on August 9, 2013 (No. 146); and (d) the part of the facts charged as to the sale of KRW 257,00,000 on a one-time company of Defendant B, which became final and conclusive as the original sale; and (e) the part of the revised tax invoices, which constitutes a false sale No. 2781 and/36,000, respectively, respectively.

Nevertheless, the judgment of the court below that found this part of the facts charged guilty shall affect the judgment.