The judgment of the court below is reversed.

Defendant

A and C shall be punished by a fine of KRW 15,00,000, and Defendant B shall be punished by a fine of KRW 7,000,00.

1. The gist of the grounds for appeal is that the respective sentence of the court below (the fine of KRW 20 million for each of the defendant A and C, and the fine of KRW 10 million for each of the defendant B) is too unreasonable.

2. The sum of the supply value of 12 false tax invoices of this case reaches 673,200,000 won, thereby infringing on the legal interests of the Punishment of Tax Evaders Act to normalize the order of the receipt of tax invoices. However, the Defendants did not have the same criminal record, and there was no criminal record exceeding the fine, Defendant A and B are in profoundly against their mistake, Defendant B appears to have been actively involved in the instant crime, and Defendant B appears to have actively participated in the instant crime. In full view of all other circumstances, including Defendant A and B’s family relation, business size, economic situation, age, character and conduct, motive, means and consequence of the instant crime, and all other circumstances, which are the sentencing conditions specified in the instant records and arguments, such as the circumstances after the crime, are unreasonable

I would like to say.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendants' appeal is with merit.

Criminal facts

The summary of the facts charged and the evidence admitted by the court is the same as the corresponding column of the judgment below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article applicable to criminal facts;

A. Article 10(3)1 of the Punishment of Tax Evaders Act, Article 30 of the Criminal Act

B. Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act by Defendant C

1. Aggravation Defendants: The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act;

1. Defendant A and B of detention in a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act;

1. Defendants of the provisional payment order: Article 334(1) of the Criminal Procedure Act;