The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

1. A summary of the grounds for appeal (legal scenarios, unreasonable sentencing) where an electronic tax invoice was issued or issued and a comprehensive list of the total tax invoices by purchase seller was submitted, it cannot be punished for the overlapping part of the total tax invoices by purchase seller. The court below erred in the misapprehension of legal principles in finding guilty of the overlapping part of the total tax invoices by purchase seller.

In addition, the sentence of the court below (two years and six months of imprisonment) is too unreasonable.

2. Determination

A. We examine ex officio the judgment on the grounds for appeal ex officio.

With respect to the violation of the Punishment of Tax Evaders Act in the case of No. 2016 high group 1975, the prosecutor changed the facts charged in the following facts as stated in the list of the total tax invoice to be submitted and the total tax invoice to be submitted in false entry without supply of goods or services by buyer. D. without supply of goods or services. Of the case of No. 2017 high group 3178, the prosecutor applied for amendments to the indictment to delete the “Submission by buyer to be submitted by false entry in D.” from the facts charged against Defendant A.

By this court's permission, the corresponding part of the judgment of the court below is changed to the subject of the judgment, and thus it is no longer able to maintain it.

Furthermore, this part of the revised facts charged should be sentenced to a single sentence pursuant to Article 38(1) of the Criminal Act in relation to concurrent crimes under the former part of Article 37 of the Criminal Act with the remainder of the facts charged which the court below found guilty. As such, the entire judgment

However, the defendant's assertion of misunderstanding legal principles is still subject to the judgment of this court, despite the above reasons for ex officio reversal.

B. The details of the issuance of 1 electronic tax invoices shall be transmitted to the Commissioner of the National Tax Service for each seller and seller.