The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Inasmuch as misunderstanding of facts and misunderstanding of legal principles were omitted the name and seal or signature of the prosecutor in the instant indictment, the indictment procedure is invalid in violation of the provisions of law. 2) There is no legitimate accusation by the head of a tax office as to the facts charged in the instant case. Thus, the indictment

3) Even if not, as to the part of “A” in the attached list of crimes in the judgment below, among the annexed list of the court below, there was no intention on the issuance of a false processing tax invoice to the defendant because AC neglected it and the defendant did not have any intention on the issuance, etc. of a false processing tax invoice on the sales place related to the remaining import rent lease contract. In addition, with respect to the sales place related to G, there was no intention on the preparation and submission of a false processing tax invoice by processing all tax related documents, and there was no intention on the preparation and submission of a false tax invoice by the court below. (b) The decision of the court below on unreasonable sentencing (30 million won) is unreasonable.

2. Determination

A. Judgment on misconception of facts and misapprehension of legal principles