The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In light of the legal principles, the false sales tax invoice of this case was issued upon the request of pseudo Petroleum Business Entities D (hereinafter “D”), which is the actual operator of the company D (hereinafter “D”), and there is no benefit from obtaining tax deduction from D’s standpoint. Unlike the purchase tax invoice, the issuance of the false sales tax invoice cannot obtain any unlawful benefit from the tax credit. Therefore, the Defendant is not recognized as “for profit-making purpose” under Article 8-2(1) of the former Act on the Aggravated Punishment, etc. of Specific Crimes (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Aggravated Punishment Act”).

(2) Of the facts charged in the instant case, the submission of false entries in the list of the total tax invoice by buyer is based on the same criminal facts as the criminal facts recognized in the crime of violating the Punishment of Tax Evaders Act (Seoul Central District Court Decision 2013No131 Decided June 4, 2013). As such, the res judicata of the said final judgment extends to this part of the facts charged.

B. Considering the circumstances on the defendant's unfair sentencing, the sentence imposed by the court below (two years of suspended execution and fine 1,200,000 won in one year and six months of imprisonment) is too unreasonable.

2. Determination

A. As to the assertion of misapprehension of the legal doctrine, (1) whether the Defendant’s “for-profit purposes” under Article 8-2(1) of the former Aggravated Punishment Act is recognized or not refers to the purpose of widely obtaining economic benefits (see, e.g., Supreme Court Decision 2011Do9592, Oct. 27, 201). In the prosecutor’s statement, the Defendant purchased materials from the Korea National Oil Corporation to make a fake petroleum. Accordingly, the Defendant purchased them from the Korea National Oil Corporation by creating the D Company, and thereby, D Company made false sales by means of a structure that only purchases solvents and no sales have been made.