2. Determination

A. The instant crime was committed in collusion with data merchants E even though the Defendant had not actually supplied goods or services in the course of operating D, and issued 107 copies of the tax invoice with the total value exceeding 9.5 billion won.

It is necessary to eradicate this act strictly in terms of not only causing serious obstacles to the national tax collection function, but also impairing the sound order of commercial transactions and impairing the public's awareness of compliance with the duty to pay taxes in good faith.

Considering that the crime was planned and the total amount of the supply price of false tax invoice reaches a large amount of money, the criminal nature of the defendant is more serious.

However, the degree of participation is relatively minor compared to the accomplice, the fact that the defendant acknowledges the crime and repents the wrong, and that there is no past record of criminal punishment so far, etc. are considered factors to be considered.

In full view of the following circumstances, including the Defendant’s age, sex, environment, motive, means and consequence of the commission of the crime, all of the sentencing conditions in the instant case, including the circumstances after the commission of the crime, and the result of the application of the sentencing guidelines by the Supreme Court Sentencing Committee, it is difficult to deem that the lower court’s sentence against the Defendant was undue than the Defendant’s liability.

B. Therefore, the defendant's assertion is rejected.

[Attachment, the lower court erred by applying Article 70(2) of the Criminal Act to the instant crime committed prior to the amendment of the Criminal Act on May 14, 2014 pursuant to the Constitutional Court Order 2015Hun-Ba239, 2016Hun-Ba 177 (Joint) Decided October 26, 2017.

However, this paper examined the sentencing of the defendant without excluding the application of the above provision as above.