The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. The sentence imposed by the court below (ten months of imprisonment) is too unreasonable.

2. Determination of the crime of violating the Punishment of Tax Evaders Act is a crime that undermines the sound order of commercial transactions and interferes with the exercise of the State’s right to tax collection, and it is inevitable to sentence the Defendant, considering the following: (a) the value of supply of the tax invoice issued by the Defendant by falsity is KRW 2.3 billion in total; (b) the Defendant appears to have issued false tax invoices and acquired a considerable amount of money under the pretext of fees; and (c) the Defendant had been punished twice or twice for the suspension of execution due to fraud even before the instant case.

However, in full view of the following circumstances: (a) the Defendant reflects his/her own crime; (b) the Defendant agreed with the victim of fraud; and (c) the Defendant’s character, conduct and environment of the Defendant; (d) the background and result of each of the instant crimes; and (e) the circumstances after the commission of the crime; and (e) the sentencing conditions specified in the records and pleadings, the sentence imposed by the lower court is deemed unreasonable, and thus, the Defendant’

3. If so, the defendant's appeal is reasonable. Thus, the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and the judgment below is ruled as follows.

Criminal facts

The summary of the facts charged and the evidence admitted by the court are the same as the corresponding columns of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 347(1) of the Criminal Act in relation to the relevant criminal facts; Article 11-2(4)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201); and selection of imprisonment for each type of punishment;

1. The Criminal Act among concurrent crimes.