All appeals filed by the defendant and prosecutor are dismissed.

1. Scope of the judgment of this court;

A. The lower court convicted the Defendant of the violation of the Electronic Financial Transactions Act, which is the facts charged against Co-defendant B (hereinafter “B”), as to ① the fraud of the Victim E (2017 Highest 3529) and F’s national technical qualification certificates, and the forgery of forged public documents, the uttering of forged public documents, and the fraud (2017 Highest 4726).

As to this, the Defendant appealed to the guilty portion of the lower judgment, and the Prosecutor appealed to the acquittal portion of the lower judgment and the guilty portion of the lower judgment against the Defendant, and B did not appeal.

Therefore, since the part of the judgment of the court below which did not file an appeal is separated and confirmed as it is, the scope of the judgment of this court is limited to the part against the defendant.

B. Meanwhile, the court below rejected the application for compensation order filed by C, which is the applicant for compensation, and since the applicant cannot file an objection against the judgment dismissing the application for compensation pursuant to Article 32(4) of the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings, the part dismissing the application for compensation order was immediately finalized.

Therefore, among the judgment below, the rejection of the above compensation order is excluded from the scope of the judgment of this court.

2. Summary of grounds for appeal;

A. Defendant (1) misunderstanding of facts (A) (A) submission of a list of total tax invoices by false customer on the second quarter of 2014 (2017Da3696) (1) 1 of the list of total tax invoices by customer in the second quarter of 2014 (hereinafter “list of total tax invoices by customer in the instant case”) is not constituted a crime of violating the Punishment of Tax Evaders Act since the tax invoices on N,O, and P were prepared and issued by BO other than the Defendant.

(2) Even if a crime of violating the Punishment of Tax Evaders Act is committed, the value of supply in the N,O, and P shall be equivalent thereto.