All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (e.g., both types of punishments A: imprisonment of 8 months; imprisonment of 2 years with prison labor of 2 years; fine of 150 million won in case of Defendant B) declared by the court below is too unreasonable.

2. The judgment of this case is a case where Defendant A, as the representative director of Defendant B, was issued a tax invoice of KRW 560,000,000,000,000,000 in total value of supply through 11 times from the transaction partner without being supplied goods or services, and Defendant A was issued a tax invoice of KRW 327,70,000,000 in total value of false supply over 205 times in collusion, and a case where corporate tax of KRW 353,00,000 in total from 2009 to 2011 was evaded.

Defendant

A, the primary crime of this case, the confession of the crime of this case, and the full amount of the tax amount imposed in connection with the crime of this case by September 2013, etc., are paid, in full view of various circumstances, such as the circumstances favorable to the Defendants, or the act of falsely issuing a tax invoice, which is the most basic matter in the return and payment of taxes, would disrupt the order of tax law, and thus, it is necessary to strictize. In this case, the amount of the crime is significant, including the fact that the supply price of the tax invoice falsely issued exceeds KRW 3.8 billion, and the amount of the tax credit evaded exceeds approximately KRW 3.53 billion, and the amount of the tax credit evaded by fraudulent means reaches approximately KRW 3.5 billion, and other various circumstances, including the age, character and conduct of the Defendants A, the motive and circumstance of the crime, the circumstances after the crime, and the sentencing guidelines, etc., the sentence imposed by the lower court, cannot be deemed to be unreasonable.

3. In conclusion, the defendants' appeal is without merit and all of them are dismissed under Article 364 (4) of the Criminal Procedure Act.