The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal (two years of suspended sentence in October, and eight hours of community service) that the court below sentenced is too unreasonable.

2. In light of the following facts: (a) the crime of this case is bad in light of the size of supply value entered falsely in the list of total tax invoices submitted by the Defendant; (b) the Defendant recognized all the facts charged of this case and reflects the Defendant’s mistake in depth; (c) the Defendant had no criminal record at the time of the crime of this case; (d) the Defendant was already sentenced to a fine of KRW 12 million due to the violation of the Punishment of Tax Evaders Act of the same Act committed at the time similar to the crime of this case; and and (e) other circumstances indicated in the records and arguments, such as the Defendant’s age, character, character, and environment, the sentence imposed by the lower court against the Defendant is too unreasonable; and (e)

3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is well-grounded.

Criminal facts

The summary of the judgment of the court below is identical to each corresponding column of the judgment of the court below, and all of them are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime.

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;