A. In light of the fact-finding and legal principles, the Defendant concluded a steel supply contract with J for the purpose of receiving steel actually from the J and received tax invoices, and the Defendant did not have any awareness of illegality and did not have any intent to commit any transaction to support Q and did not intend to evade value added tax, the Defendant did not constitute a crime of violating the Punishment of Tax Evaders Act or a crime of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud).

Even if the Defendant received tax account statement without real transactions,

Even if recognized, the defendant does not receive each of the following loans from a single and continuous criminal, so it does not constitute a single comprehensive crime, and therefore, it should be applied not to the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) but to each crime of fraud.

B. The sentence sentenced by the lower court to the Defendant (one year and six months of imprisonment) is too unreasonable.

2. Determination on the misapprehension of facts and misapprehension of legal principles

A. 1) The lower court’s determination as to whether to receive false tax invoices was based on the following facts and circumstances acknowledged by the evidence duly admitted and investigated by the lower court, the Defendant received false tax invoices without real transactions, and had the intent to commit a crime against false receipt of tax invoices.

The decision is judged.

(1) From around 1994, the Defendant runs a steel wholesale retail and steel processing business with his trade name.

(2) The defendant's death village O shall be a stock company for the purpose of distributing raw materials (hereinafter referred to as "P") and the defendant's former accounting staff.

M operates the N Co., Ltd. (hereinafter referred to as “N”) for the purpose of distributing raw materials.

P former Staff member of P

Qon April 1, 2015, mutual J. J., “S.,” manufacturing, wholesale retail, and retailing.