The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 3,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal (misunderstanding of facts) is without itself a fact that the defendant acting as a tax agent of E.

E The parties involved in the transaction have made direct transactions with D and received tax invoices, and all transactions with E were normal transactions.

was testified.

As such, the Defendant does not have any relation to the tax invoice on the attached list of crimes in question in the instant case (hereinafter “instant tax invoice”).

2. We examine ex officio the reasons for ex officio appeal prior to the determination of the reasons for appeal.

The prosecutor stated the defendant's name of the crime as "the alteration and alteration of private documents" in the application for permission to amend the Punishment of Tax Evaders Act, but seems to be a simple clerical error.

For the purpose of “facing private documents”, Article 10(3)1 of the former Punishment of Tax Act (Act No. 11210) provides that “Article 231 of the Criminal Act” shall be construed as “Article 10(3)1 of the same Act,” and Article 10(3)1 of the same Act provides that each exchange of facts charged is modified as follows, and this Court rendered a decision to grant permission.

The defendant is a person who has been engaged in the tax affairs of Ma, who is operated by D in the East capital Seoul Metropolitan Government.

The Defendant, at around January 31, 2012, appears to be a simple clerical error in light of the description of the crime list, although E does not know of the fact that he had supplied goods or services to the KINF at will, at will, voluntarily stated in the application for permission to amend the Bill of Indictment in the amount of KRW 7,564,000, the supply price of which is KRW 75,640,000.

In mind that considerable amount of goods or services are supplied, one copy of the processed tax invoice shall be prepared and issued, and the supplier’s “supplier” column of the tax invoice shall affix E’s registration number, trade name, owner of the business, location of the place of business, and item, and shall affix seals in the name of the representative D from that time until December 30, 2012, as shown in the attached list of crimes.