The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The main point of the grounds for appeal is that the lower court’s punishment (one year of imprisonment with prison labor for four months and one year of suspended execution) is too unhued and unreasonable.

2. The judgment of the court below is a favorable reason for sentencing. However, the crime of this case is issued a false tax invoice of KRW 2.02,928,00,00 in total as if the defendant did not receive any goods or services but does not have any other criminal power, such as the defendant's age, character and nature, and environment, including that the supply price of the tax invoice issued by the defendant by falsity is large as KRW 2.02,928,00,000,00,000,000, in terms of distorted materials which form the basis for the calculation of value-added tax, and that there is a significant crime in terms of disturbing tax order through distortion of materials which form the basis for the calculation of value-added tax, and considering various circumstances such as the defendant's age, character and nature, environment, etc., including that the supply price of the tax invoice issued by the defendant by falsity is large as KRW 2,928,00,00,000.

3. Accordingly, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the prosecutor's appeal is with merit, and the following decision is rendered after pleading

Criminal facts

The summary of the criminal facts and evidence of the defendant recognized by the court is identical to the corresponding column 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. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Article 62-2 (1) of the Criminal Act, Article 59 of the Act on Probation, etc. of Social Service Orders;