The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In light of the legal principles, the Defendant was issued tax invoices instead of paying construction advance payments, despite being aware of the fact that the Defendant was subject to punishment in a false manner, and the Defendant’s act was in violation of the law.

B. The punishment sentenced by the lower court (the penalty amounting to KRW 10 million) is too unreasonable.

2. Determination

A. As to the assertion of misunderstanding of legal principles, Article 16 of the Criminal Act provides that "the act of a person who makes a mistake that his act does not constitute a crime under Acts and subordinate statutes shall not be punishable only when there are justifiable grounds for such misunderstanding." It does not mean a simple legal site, but it is generally a crime, but it is recognized that his act constitutes a crime, which is permitted by Acts and subordinate statutes, does not constitute a crime in his own special circumstances, and that he shall not be punishable if there are justifiable grounds for such misunderstanding (see, e.g., Supreme Court Decision 2000Do3051, Sept. 29, 200). The circumstance that the defendant had knowledge that his act of receiving a false tax invoice was punished is merely merely a legal site, and it does not constitute a crime that is permitted by Acts

It can not be seen as a case of active perception, and it can not be seen as an error of law in Article 16 of the Criminal Code.

Therefore, the defendant's above assertion is without merit.

B. In full view of all the conditions of sentencing, including the Defendant’s age, sex, environment, circumstances leading to the Defendant’s crime, means and result, scale of the crime, and circumstances after the crime, the sentence imposed by the lower court is deemed reasonable, and the lower court’s judgment exceeded the reasonable bounds of discretion, and the lower court’s judgment exceeded the reasonable bounds of discretion.

It is reasonable to find out circumstances such as evaluation or maintenance of it is deemed unfair.