Defendant shall be punished by a fine of KRW 20,000,000.

The above fine shall not be paid by the defendant.

2. Before determining the grounds for appeal by the defendant ex officio, the prosecutor applied for changes in the indictment by changing the list of crimes (the details of issuance of processed tax invoices) in the annexed list of crimes as stated in the judgment of the court below to the annexed list of crimes. Since the above court permitted this, the judgment of the court below cannot be maintained any longer since the scope of the judgment was changed by this court's permission.

3. Thus, the judgment of the court below is reversed pursuant to Article 364(2) of the Criminal Procedure Act without examining the grounds for appeal of the defendant on the ground of ex officio reversal, and the judgment below is reversed and it is again decided as follows.

Criminal facts

The summary of the facts charged by the court and the summary of the evidence are as follows, except for the change of the list of offenses (the details of the issuance of processed tax invoices) in the annexed list of the original judgment into the annexed list of crimes in the original judgment, and therefore, it is identical to the corresponding column of the original judgment. Therefore, it is acceptable to accept it as it is in accordance with Article

Application of Statutes

1. Article 347(1) and Article 30 of the Criminal Act related to the relevant criminal facts; Article 11-2(4)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply); Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201; hereinafter the same shall apply); Article 11-2(4)3 of the former Punishment of Tax Evaders Act (the submission of a list of total tax invoices; and

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The reason for sentencing of Articles 70 and 69(2) of the Criminal Code for the detention of a workhouse led to the occurrence of difficulties in running the business of the defendant, which led to the crime of this case, and prior to the crime of this case.