The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of 2 years and a fine of 58 billion won.

The above fine shall be imposed on the defendant.

The summary of the grounds for appeal (unfair sentencing)

A. The punishment imposed by the lower court (two years of imprisonment, fine of KRW 51 billion, KRW 100 million per day of confinement for exchange (510 days), and order of provisional payment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

We examine ex officio the sentence of a fine in relation to the sentence of a fine.

A. The lower court found the Defendant guilty of the sum total of supply value of KRW 579,475,659,264 [the sum total of supply value, etc., which is the applicable standard under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Specific Crimes Aggravated Punishment Act”) with respect to the facts charged in this case that the Defendant, in collusion with B, etc., issued or received a false tax invoice with the LA (hereinafter “I”), F (hereinafter “F”) and the PP (hereinafter “P”) without a real transaction, in calculating the “total amount of supply value, etc.,” which is the applicable standard under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “The Aggravated Punishment of Specific Crimes Act”), 579,475,659,264 [the sum total of supply value of the false tax invoices issued and received by the Defendant” = 72,428,505,584 won (the sum total of supply value of KRW 201630,25050)

In addition, the court below seems to have held that the person who actually controls I and F is the same in case where the two companies receive the same tax invoice between them, while calculating the range of the punishment imposed on the defendant as to the above facts charged.

However, according to the facts charged by the court below (=the facts charged),