The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal is unreasonable because the sentence imposed by the court below against the defendant is too unfasible.

2. It is recognized that the judgment is based on the fact that the defendant all recognizes the crime of this case, and that the defendant has no record of punishment for the same kind of crime.

However, the crime of this case not only causes interference with the legitimate exercise of the State's right to tax collection, but also damages the order of sound commercial transactions by encouraging so-called non-data transactions, which requires strict punishment. The total amount of tax invoices issued by the defendant in falsity is large to KRW 2 billion, and the profits that the defendant acquired directly by the defendant reach KRW 130,000,000,000,000, which is not recovered until now, and it is necessary to maintain balance with criminal punishment for the same kind of crime similar to this case. In addition, considering all of the sentencing conditions specified in the argument of this case, such as the defendant's age, character and conduct, background of the crime of this case, and circumstances after the crime, the defendant's punishment imposed by the court below is deemed unfair, and the prosecutor's assertion is reasonable.

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows.

Criminal facts

The summary of the evidence and the criminal facts against the defendant recognized by the court and the summary of the evidence are the same as the corresponding columns of the judgment of the court below, and they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning 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;

1. Social service businesses under Article 62-2 of the Criminal Act;