Defendant

A shall be punished by imprisonment with prison labor for six months, by a fine of forty thousand won.

A. Defendant A1) misunderstanding of facts or misunderstanding of legal principles issued a false tax invoice as stated in the facts charged, but there was no objective of profit-making. 2) The sentence imposed by the lower court of unfair sentencing (one year of imprisonment, two years of suspended execution, and fine 420,000,000) on the Defendant is too unreasonable.

B. The sentence imposed by the court below on Defendant A and Defendant B Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is too uneasible and unreasonable.

2. Determination

A. As to Defendant A’s assertion of misunderstanding of facts or misapprehension of legal principles, the summary of the facts charged is as follows: (a) the Defendant, while operating a company B established for the purpose of wholesale and retail of prefabricated construction materials, issued a false tax invoice of KRW 4,071,405,967 in total 239 times as indicated in attached Table 1, 2013 through December 28, 2016 without supplying goods or services for profit; (b) the purpose of “for profit-making” under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes is to obtain economic benefits; (c) the purpose of obtaining unfair profits by pretending that the goods supplied with without materials are goods supplied for sale; (d) the purpose of obtaining loans from a bank or obtaining repayment of existing loans from a bank; and (e) the purpose of obtaining payment of value-added taxes from a large enterprise or a corporation for sale outside of the scope of 10 percent stocks or 20 percent stocks from bidding; and (e) the purpose of 10.