The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a year and six months, and a fine of 650,000,000 won.

The defendant above.

1. Summary of grounds for appeal;

A. Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes provides for the aggravated punishment of so-called “data” and the Defendant submitted a list of false tax invoices by the purchaser and seller for the purpose of obtaining bank loans by breaking the transaction performance rather than “data”. Thus, it does not constitute a case where “for profit-making purposes” as stipulated in the above provision.

B. The sentence imposed by the court below on the grounds that the sentence of unfair sentencing (one year and six months of imprisonment, two years of suspended sentence, fine of 650 million won, and one-day conversion rate of exchange penalty) is too unreasonable.

2. Determination

A. As to the assertion of mistake of facts or misapprehension of legal principles, "for profit" under Article 8-2 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes refers to the purpose of obtaining wide economic benefits, and the purpose of which is to obtain a loan from the bank by creating a false transaction performance and to obtain an extension of the repayment of existing loans

(2) In cases where a person who is not a so-called “data market” is not a so-called “data market,” the Supreme Court Decisions 2009Do13342 Decided February 11, 201; 2010Do12758 Decided January 27, 201, even if the person is not a so-called “data market,” it may be deemed that there is a risk of more seriously infringing the order and tax order of commercial transactions than in case of data, as in the data market or in cases where the list of total tax invoices is submitted for the purpose of acquiring other economic benefits, or for the purpose of acquiring other economic benefits, it may be deemed that there is a risk of more serious infringement upon the order and tax order of commercial transactions than in case of data. Therefore, if the total amount of supply is above a certain limit, the punishment is necessary. Articles 247 and 288 of the Criminal Act of the balance of consistency and interpretation with other Acts and subordinate statutes, and Article