A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

The punishment sentenced by the court below (one year of imprisonment, two years of suspended execution, and 120 hours of community service) is too unreasonable.

Before the judgment on the grounds for appeal by the defendant's ex officio, the defendant was sentenced to five months of imprisonment for a crime of fraud at the Seoul Western District Court on November 17, 201, and the above judgment becomes final and conclusive on the 25th of the same month. Each of the crimes described in the judgment of the court below is in the relation of fraud for which the judgment becomes final and conclusive and concurrent crimes under the latter part of Article 37 of the Criminal Act, and is at the same time decided in accordance with the first sentence of Article 39(1) of the Criminal Act, and thus, the judgment of the court below which did not take such measures cannot

In addition, Article 11-2(1) of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same) provides that “Where a person liable to prepare and deliver a tax invoice under the provisions of the Value-Added Tax Act and a person liable to submit a tax invoice to the Government fails to deliver a tax invoice by false entry or a false entry of a tax invoice by buyer, and where a tax invoice by false entry is submitted by a buyer,” and Article 11-2(4)1 and 3 of the same Act provides that “the act of issuing or receiving a tax invoice under the provisions of the Value-Added Tax Act without the supply of goods

In full view of the contents and purport of the above provisions, the significance and function of the buyer and buyer, etc., where there is no real transaction equivalent to the value of supply in each seller listed on the above list, or where the whole supply value is submitted to the government, even if there is no real transaction, or where there is a certain real transaction, the whole supply value shall be returned to the government.