The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months and a fine not exceeding 910,00,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Although the “for-profit purposes” under Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes should be limited to cases where the purpose of profit-making is to issue or receive false tax invoices, such as the so-called “data,” and only the purpose was to unsatisfy off the appearance to obtain a guarantee from the Korea Credit Guarantee Fund, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

B. As to the punishment sentenced by the court below (a two-way imprisonment, a stay of execution of two years, a fine of KRW 910 million, a stay of execution of a sentence of KRW 7 million per day), the defendant is too unreasonable and unfair, and the prosecutor is too unreasonable and unfair.

2. Determination

A. As to the Defendant’s assertion of mistake of facts or misapprehension of legal principles, “for profit-making purposes” 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 extending the repayment of loans or existing loans by the bank by creating false transaction performance constitutes profit-making purposes

(See Supreme Court Decisions 2009Do13342 Decided February 11, 201, and Supreme Court Decision 2010Do12758 Decided January 27, 201, etc.). Furthermore, even if a person is not a so-called “data,” it may be said that there may be a risk of seriously infringing the order and tax order of commercial transactions more seriously than in the case of data, as in the case of data, inasmuch as the data are in accordance with the economic interests that the person seeks to obtain economic benefits by lowering the scale of his/her business or submits a false list of tax invoices for the purpose of acquiring other economic benefits.