The judgment of the court below is reversed.

The punishment of the accused shall be determined by one year and two months.

1. The sentence imposed by the lower court (ten months of imprisonment) on the summary of the grounds for appeal is too unfilled and unreasonable.

2. Determination is an unfavorable circumstance, such as the fact that the defendant recognized his mistake and reflected, and the defendant has no record of being punished for the same kind of crime.

On the other hand, the crime of this case is committed in a case where, although the defendant did not receive goods or services while operating a gas station, he falsely prepares a list of total tax invoices for individual suppliers as if he received goods or services, submits them to the tax office, receives tax invoices, evades taxes, and uses another person's name for the purpose of evading taxes, and registers the business, and thus, such crime is not good, because it harms the proper performance and fairness of tax administration and causes confusion in tax order. The supply value recorded in the list of total tax invoices or the tax invoice prepared and submitted by the defendant falsely exceeds KRW 4 billion, and the amount of the actual value added tax is larger than KRW 250,000,000,000, and the defendant has been punished four times including two times of punishment due to the violation of the Petroleum Business Act.

In addition, in full view of the circumstances leading up to the instant crime, the circumstances following the instant crime, the Defendant’s age, sexual conduct, environment, etc., as well as the application of the sentencing guidelines of the Supreme Court Sentencing Committee, the lower court’s punishment is deemed to be too uneasible and unfair. Therefore, the Prosecutor’s aforementioned assertion is with merit.

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is again decided after pleading as follows.

[Re-written judgment] The summary of facts constituting an offense and evidence recognized by the court is as stated in the corresponding column of the judgment below (Article 369 of the Criminal Procedure Act). The law applies 1.