Defendant shall be punished by a fine of KRW 3,000,000.

The above fine shall not be paid by the defendant.

A. Article 11-2(2) of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”) and Article 10(2)1 of the current Punishment of Tax Act punishs cases where “a person who is obligated to issue tax invoices under the provisions of the Value-Added Tax Act and a person who is obligated to submit a list of total tax invoices to the Government in collusion” are not issued.

However, the Value-Added Tax Act does not stipulate a prestigious provision regarding the “person who is required to issue tax invoices,” and the Defendant cannot be the subject of each of the above crimes.

She also did not issue a tax invoice with the opposite contractual party such as bail, and there was no possibility to expect that the Defendant would lawfully receive a tax invoice.

Article 22(5) of the Act on Real Name Financial Transactions and Guarantee of Secrecy (hereinafter referred to as the "Act on Real Name Financial Transactions") only provides a loan for consumption, and did not purchase the money.

B. In light of the various sentencing conditions in the instant case of unfair sentencing, the lower court’s sentence against the Defendant (a fine of eight million won) is too unreasonable.

2. Determination

A. First, in the case of each crime described in 12, 13, 15, 16, 26, and 31 of the list of crimes as stated in the judgment below, the prosecutor applied for permission to amend the bill of indictment by specifying the supply price of the date and tax invoice as stated in the annexed list of crimes (including the serial number) in the judgment of the court. Since this court permitted this, the corresponding part of the judgment of the court below can no longer be maintained.

Belgium Next, I examine the violation of each of the Punishment of Tax Evaders listed in the annexed Table Nos. 1 through 11, 14, 17 through 25, 27 through 30, 32 through 37 among the facts charged in the instant case.

㈎ 이 부분 공소사실의 요지는, "피고인은 서울 종로구 D에서 E이라는 상호로...