The judgment of the court below is reversed.

Defendant shall be punished by a fine of 12,000,000 won.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is that the Defendant had a normal supply transaction with the instant company, and thus, the Defendant did not falsely prepare the list of the total tax invoice upon filing a tax return.

Nevertheless, since the court below found all of the facts charged in this case guilty, the court below erred by misunderstanding the facts.

2. Determination

A. The summary of the facts charged and the summary of the judgment of the court below of this case are those who operated an enterprise in Busan City from D with its trade name. Pursuant to the provisions of the Value-Added Tax Act, the defendant shall not submit a false statement of the total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer by false statement, and shall not submit a false statement of the total sales and purchase by false statement of the total tax invoice by buyer by false statement to the Government without supplying the goods or services under the provisions of the Value-Added Tax Act. On July 25, 2006, the defendant reported the sale of the value-added tax for the first half of the year 2006 to the North Busan District Tax Office E by 00,000,0000 won " by 20,000,000,000 won by false statement to the other party to the transaction, 70,000,000 won by submitting the above list of goods or services to the public official in charge of the tax office or service at least 20,5,0,060,0,05,0,0,06,00,00,00,0,06,07,00,00,00,000,0,00,00,000.