The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for a term of one year and two months.

2. The crime of this case is a case in which the defendant, in collusion with D or B, established a credit card merchant under the name of the defendant in a false manner, lent the credit card merchant in its name to another business entity and received the sales claim again, and submitted a preliminary return and final return of value-added tax from 2010 to 2011 in the name of a number of corporations, by entering a false list of the total tax invoices in the name of the government, and submitting them to the government, not only disrupt the transaction order of credit card, but also has the poor quality of the crime for the purpose of tax evasion. In particular, the crime of tax evasion, which has serious harm to the appropriateness and fairness of the national tax administration in order to secure proper and smooth finances, requires strict punishment. The defendant has been punished for the same kind of crime (one time, one time, one time). However, some circumstances are unfavorable to the defendant, such as the fact that the supply value stated in the list of total tax invoices for purchase punishment submitted falsely exceeds a hundred million won, but it is too favorable to the defendant's punishment of the crime of this case.

3. As such, the part of the judgment below against the defendant is reversed in accordance with Article 364 (6) of the Criminal Procedure Act as the defendant's appeal is reasonable, and the following decision is rendered after pleading.

Criminal facts

The Court shall have jurisdiction over the summary of the evidence and evidence.