The judgment below is reversed, and the case is remanded to Busan High Court.

Judgment ex officio is made.

1. In full view of the provisions of Article 54 of the Value-Added Tax Act and the structure of the language and text of the Value-Added Tax Act, the developments leading up to, and legislative intent of, the amendment of the Value-Added Tax Act relating to the electronic tax invoice, etc., the details of issuing the electronic tax invoice are transmitted to the head of the national tax office, and with respect to the portion of the tax invoice exempted from submitting the aggregate table of tax invoices by seller, the details of issuing the electronic tax invoice are recorded in the total number of buyers (purchase number), total purchase, total supply value, total tax amount (purchase), and total tax amount (purchase) in the form of the aggregate table of tax invoices by seller, without individually specifying

Even if this is merely a reference point for promoting the administrative convenience of the taxation authority, and cannot be deemed as a case where the list of total tax invoices by seller is entered. Thus, the crime of violating the Punishment of Tax Evaders Act due to the entry and submission of the list of total tax invoices by seller and the false statement of total tax invoices by seller cannot be established (see Supreme Court Decision 2017Do12650, Dec. 28, 2017). 2. The summary of Article 3 of the instant facts charged is the fact that the Defendant operated.

D In 2014, although there was no supply or supply of scrap metal, a false statement was submitted to the public official in charge of the tax office in Ulsan District, which entered in the second sale account statement of each gold seller, a sum table of gold invoices of each purchaser, and a sum table of gold invoices of each purchaser, in 2015, and a sum table of gold invoices of the first sale account of each purchaser, and a sum table of gold invoices of each purchaser.

In doing so, according to the evidence duly adopted by the first instance court, this part of the facts charged is without individually identifying the business operator as to the tax invoice for which the particulars issued to the Commissioner of the National Tax Service pursuant to the tax law of added value are transmitted after being issued with the electronic tax invoice form.