A. The court below found the defendant guilty of this part of the facts charged on the ground that the misunderstanding of the legal principle's receipt of tax invoices containing false information without receiving goods or services constitutes a violation of Article 10 (3) of the Punishment of Tax Evaders Act. However, the court below erred by misapprehending the legal principles on the grounds that it constitutes a violation of Article 8-2 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes.

B. The sentencing of the lower court is too unreasonable.

2. Determination

A. “Profit-making purpose” as prescribed by Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter the instant penal provision) means the purpose of widely acquiring economic benefits (see Supreme Court Decisions 2013Do58, Sept. 24, 2014; 2015Do146, May 28, 2015). In light of the following circumstances, which are duly adopted by the lower court and duly admitted evidence, the fact that the Defendant was issued tax invoices without being supplied with goods or services for the purpose of widely acquiring economic benefits is sufficiently recognized. Accordingly, this part of the Defendant’s assertion is without merit.

1) The Defendant, while running a construction business chain E, received tax invoices of KRW 3,271,946,50 from the above G, etc., even though he did not receive goods or services from G, I, and J as shown in the crime table (2) attached to the lower judgment, and received the total amount of tax invoices of KRW 3,271,946,50 from the above G, etc., and submitted a list of total tax invoices for individual suppliers thereby, and received unfair

2) The Defendant is subject to the instant penal provision, limited to cases where the issue is serious, such as issuing a tax invoice containing false material, thereby impairing the order of tax-related Acts, etc., and the Defendant runs construction business.