2. Determination

A. As to the grounds for appeal by Defendant A, the following facts are favorable to the Defendant: (a) the Defendant’s confessions and reflects each of the instant crimes; (b) his family members and relatives appear to have read the Defendant’s wife; (c) the victims of the crime of fraud and embezzlement agree with the victims; and (d) the victims do not want the Defendant’s punishment; (c) the receipt of false tax invoices appears to have been for loans rather than for tax evasion; and (d) the need to take into account equity with the case where the judgment was rendered simultaneously with the crime for which the judgment became final and conclusive.

On the other hand, the defendant committed each of the crimes of this case again without being aware of the record of the same crime, the damage amount to the crime of fraud and embezzlement is not small, and the submission of the false sales and individual purchaser tax invoice is a crime disturbing the national tax collection order, and there is a need to strictly punish it as an offense that disturbs the national tax collection order. The total amount of the false tax invoice issued by the defendant was more than 2.2 billion won, etc., which are disadvantageous to the defendant. In light of the above circumstances and other factors, taking into account all the sentencing conditions stipulated in Article 51 of the Criminal Act, such as the defendant's age, character and behavior, motive, means and consequence of the crime, and the circumstances after the crime, etc., the punishment imposed by the court below

Therefore, Defendant A’s assertion is without merit.

B. As to the grounds of appeal by Defendant B, the following facts are favorable to the Defendant: (a) the Defendant led to the confession and reflection of the instant crime; and (b) the victim did not want the punishment against the Defendant by mutual consent with the victim.

On the other hand, the defendant is sentenced to two suspended sentence for the same crime.