The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for up to six months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court (two years of suspended sentence of six months and fine of 4.2 million won) is too unreasonable.

B. The above sentence declared by the prosecutor by the court below is too unhued and unreasonable.

2. We examine ex officio the defendant and prosecutor’s grounds for appeal before determining ex officio.

Of the facts charged in the instant case, the violation of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by each false seller at least two times in the table of crime (2) and the violation of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by each false seller at least three times in the table of (2) and (4) of the same Table are summarys of the charges. “The Defendant was supplied from J (trade name K) the supply of goods or services equivalent to the value of the goods or services at the Busan Tax Office located at the Busan Tax Office located at the Busan District on January 25, 2014 at the Busan District Office around February 23, 2013 (the taxable period: from July 1, 2013 to December 31, 2013), even though there was no fact that the goods or services equivalent to KRW 145,00,000 are supplied by J (K).

From July 24, 2015, the supply price of goods or services equivalent to KRW 417,552,00 in total three times, as shown in attached Table (2) Nos. 2, 3, and 4, from that time, including the submission of a list of total tax invoices by seller, was supplied or received from that time until July 24, 2015.

It is that "A list of total tax invoices by sale and by seller entered in a false statement was submitted".

The former Value-Added Tax Act, amended by Act No. 9268, Dec. 26, 2008, effective January 1, 2010, introduced an electronic tax invoice system for the purpose of reducing excessive tax payment cooperation expenses and tax administration expenses related to value-added tax, which is the method of collecting the transaction, and enhancing transparency in transaction. Accordingly, the current Value-Added Tax Act requires corporate entrepreneurs and individual entrepreneurs prescribed by Presidential Decree to issue electronic tax invoices and issues electronic tax invoices to the Commissioner of the National Tax Administration.