Defendant shall be punished by imprisonment of one year and six months, and fine of 1,050,000,000.

A. In light of the fact that the Defendant (unfair) is against his mistake and that there is almost no economic interest of the Defendant due to the instant crime, etc., the lower court’s sentence [one year of imprisonment and fines of KRW 1,309,474,80 (= fine of KRW 70,000 on the violation of the Punishment of Tax Evaders Act by submitting false tax invoices of KRW 1,239,474,80 on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (the issuance, etc. of false tax invoices)] is so unreasonable that the lower court excluded the application of the provision on restricted aggravation of fines among Article 38(1)2 of the Criminal Act under Article 20 of the Punishment of Tax Evaders Act, and added up the fines by separately setting the amount of fines for the said two crimes].

B. In light of the following: (a) the amount of the Defendant’s non-data tax invoices issued by the Prosecutor (unfairly unfair) is approximately KRW 9.9 billion; and (b) the Defendant’s method of committing intelligent crimes over a long period of time, etc., the sentence of the lower court is too unreasonable.

2. Determination

A. As to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice, etc.), among the previous facts charged in the instant case, the prosecutor applied for the amendment of the Act on the Aggravated Punishment, etc. of Specific Crimes (Article 8-2 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, and Article 10 (3) 1 of the Punishment of Tax Evaders Act in the applicable provisions of the Act on the Aggravated Punishment, etc., and Article 8-2 (1) 1 of the Punishment, etc. of Specific Crimes, and Article 10 (3) 1 of the Punishment of Tax Evaders Act. Since the court permitted the amendment, the part of the judgment below excluding the violation of the Punishment of Tax Evaders Act by false submission of the