The prosecutor's appeal is dismissed.

1. The summary of the grounds of appeal is as follows: ① the Defendants issued one invoice of KRW 500,000 to F Co., Ltd. (hereinafter “F”) on December 23, 2015; ② the Defendants issued one invoice of tax to purchase KRW 500,000 from F without any actual transaction; ② the Defendants agreed to receive promotional expenses in the event that the said products are sold at F around December 18, 2015; ② the Defendants supplied KRW 110,000 to F on December 28, 2015, instead of having received tax invoices of KRW 10,000,000 to F on December 23, 201; ③ the F would be able to first issue tax invoices to Defendant B Co., Ltd. (hereinafter “Defendant B”); and ③ whether the F supplied only 5,000,000 to Defendant B Co., Ltd. (hereinafter “Defendant B”); and (3) the F would be 200,000 G goods to be supplied.

Therefore, the judgment of the court below which acquitted the Defendants.

2. Determination

A. Article 10(3)1 of the Punishment of Tax Evaders Act provides that “a person who has issued or received tax invoices under the Value-Added Tax Act without supplying or being supplied with goods or services” shall be deemed to mean “a person who has issued or received tax invoices without real transactions (the so-called “data”).” The person is real goods or services by receiving or issuing tax invoices in violation of the relevant statutes, such as the Value-Added Tax Act, when tax invoices are issued (the time of supply) despite a real transaction, such as entering into a contract to supply or receive goods or services.