1. The judgment below is reversed.

2. The defendant A and C shall be punished by imprisonment for six months.

3.Provided, That this judgment has become final and conclusive.

1. Summary of grounds for appeal;

A. The fact that Defendant A received and issued the false tax invoices of this case, and submitted the list of total tax invoices by seller by false entry, although there was no profit-making purpose in each of the above acts.

Nevertheless, the court below found Defendant A guilty of all the charges against the Defendants on the premise that the purpose of profit-making is for profit-making. In so doing, the court below erred by misapprehending the legal principles, which affected the conclusion of the judgment

B. Each sentence of the lower judgment on the Defendants of unreasonable sentencing [Defendant A: Imprisonment with prison labor for six months, one year of suspended execution, fine of KRW 500 million, and Defendant B (hereinafter “stock company”) are omitted.

) Fine of 5 million won: Imprisonment with prison labor for six months, one year of suspension of execution, and fine of 180 million won for 6 months) is too unreasonable.

2. Determination

A. As to the assertion of mistake of facts or misapprehension of legal principles, the court below found that Defendant A and B received a request from the actual owner who constructed the instant building in the name of the real owner B to achieve the purpose of the sale right resale agreement entered into with the actual owner and to receive the sale balance under the said contract, Defendant A and B received, received, and submitted false tax invoices, etc. in the process of constructing the instant building in the name of B, and accordingly, Defendant A and B can receive all remaining trade balance from the actual owner. As such, from the perspective of Defendant A and B, Defendant A and B can be deemed to have acquired indirectly and indirectly the benefit of facilitating the sale of housing site, which is its objective business, and receiving the remaining balance from the sale at normal or early stage. Thus, Defendant A and B are false for the purpose of profit-making.