The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Although the Defendant, in collusion with C, did not issue a false tax invoice, the judgment of the court below which convicted the Defendant, was erroneous in the misapprehension of facts.

B. The punishment sentenced by the lower court (the penalty amounting to KRW 30 million) is too unreasonable.

2. Determination

A. In full view of the following circumstances revealed by the record as to the assertion of mistake of facts, the facts charged in the instant case are fully recognized.

1) At the time of the second examination of the Daejeon Tax Office on August 9, 2016, the Defendant is aware that “No. (the issuance of a false tax invoice) is known and C proceeds with the author’s permission on the grounds of the issuance of the false tax invoice of this case.

“....”, “... is scheduled to receive money from each customer(F. E) twice every time, and was issued to request the customer to issue tax invoices in order to ensure that the transaction is reliable.”

There was no specific contract with respect to where the site is located or where the content of the construction is what.

On the other hand, “I do not know the transaction at all, I do not know the transaction at all,” and the tax account statement issued after the actual construction is not available at all at all at the time of the making of the written report at the trial on August 2, 2016.

ar shall be punished by clarifying who issued the tax invoice and shall be subject to the State time.

“I have made a statement to the effect that I have no change in the position at present.”

“The question of the investigator is not “..........”

In fact, the issuance of a false tax invoice and financial transactions have been conducted under the management of the author, and the author's negligence is considerably low.

I think I

“Clearly replyed.”

2) At the time of the police investigation, the Defendant “A suspect is suspected of having issued a current false tax invoice, which needs to be recognized.”

“I accept, as example, the police questions.”

‘The answer was made and the Prosecutor’s Office shall be examined with C.