The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

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

1. Summary of grounds for appeal by defense counsel;

A. In fact, since the Defendant was engaged in a transaction that actually supplied or supplied with F, G, M, etc., the Defendant did not have any intention to submit a false list of the total tax invoices and the total tax invoices for individual suppliers by each of the sales offices of this case stating the transaction details with each of the above companies, but the Defendant did not know that each of the above companies was so-called “data”. Therefore, the Defendant did not have any intention to submit a false list of the total tax invoices and the total tax invoices for individual suppliers.

Nevertheless, the court below found the Defendant guilty of the facts charged of this case and erred by mistake.

B. In light of the fact that the illegal defendant made efforts to fulfill his duty of care in transactions, such as confirming the business registration certificate, identification card, passbook, measurement certificate, etc. while trading with the above company, the defendant did not have any profit gained as consideration for the crime of this case, paid all the value added tax imposed on the defendant, and the defendant did not have any history of criminal punishment, the sentence of the court below that sentenced two years of suspended sentence in October is too unreasonable.

2. Determination

A. Article 10(3) of the Punishment of Tax Evaders Act provides that “The act of submitting to the Government a list of total tax invoices by seller without supplying or receiving any goods or services in a false manner,” as well as submitting a list of total tax invoices by seller without being supplied or receiving any goods or services, by a person who is supplied goods or services not only shall submit a list of total tax invoices by seller, but also submits a list of total tax invoices by seller upon receipt of tax invoices prepared by another person who is not the actual supplier of the goods or services.”