The defendant's appeal is dismissed.

1. The lower court’s judgment that found the Defendant guilty of each of the instant facts charged is unreasonable in that the gist of the grounds for appeal is as follows.

① The Defendant was supplied with fishery products at H: Provided, That as the Defendant was issued with tax invoices only due to H’s circumstances, there was real transactions that correspond to the tax invoices.

② The Defendant had no knowledge of the fact that the tax invoice was issued under the name of E was submitted to the tax office as it is in trust and received the tax invoice.

2. The Defendant also asserted the same purport in the lower judgment.

In light of the relevant legal principles (Supreme Court Decision 2007Do10502 Decided January 28, 2010), comprehensively taking account of the circumstances cited by the lower court and the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court, the lower court’s finding the Defendant guilty of each of the facts charged of the instant case is justifiable.

① He stated to the effect that the Defendant was aware of the issuance of tax invoices in E (the investigation record 130 pages, 133 pages). ② The Defendant stated that the amount of trade in fishery products wholesale practices would be issued with tax invoices (the investigation record 107-108 pages). The submission of tax invoices to the tax office without checking all the details of the tax invoice, including the amount so unftened, goes against common sense.

(3) As long as the Defendant was issued a tax invoice in E which is not a party to a transaction, there was a real transaction with H.

Even if it does not affect the establishment of a crime.

3. The Defendant’s appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, on the grounds that the appeal is groundless.

However, pursuant to Article 25(1) of the Regulation on Criminal Procedure, the last previous conviction (the part that the Defendant was sentenced to four months of fraud, occupational embezzlement, and embezzlement on April 14, 2017 and the judgment became final and conclusive on May 12, 2017) among the criminal records of the judgment of the court below is deleted.