The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal (a fine of KRW 15 million) pronounced by the lower court is too unreasonable.

2. The crime of this case requires strict punishment on the following grounds: (a) the Defendant issued and issued a false donation receipt equivalent to KRW 116,39,500,00 to a large number of workers to unlawfully refund the labor income tax of KRW 61,740,46 in total; (b) the crime of this case causing serious harm to the appropriateness and fairness of the national tax administration that intends to ensure a smooth finances, not to be provided for undermining the nature of the crime and criminal circumstances; and (c) the payment of the wage and salary income tax, etc., to the general workers who faithfully lose their wage and salary income tax, etc.; and (d) it is difficult to view that the Defendant received 2-3% of the amount on the donation receipt and received 2-3% of the profit acquired from the crime of this case in return for the issuance of a false donation receipt, etc., which is disadvantageous to the Defendant.

However, in full view of the circumstances that should be considered favorable to the defendant, such as the confession of the crime of this case and the fact that the defendant is against the defendant, the defendant has no record of criminal punishment for the same crime, the direct benefit from the tax evasion return to the workers who submitted the receipt of false donation to the tax office, and the evaded tax can be imposed and collected again to the workers who submitted the receipt of false donation to the tax office, and other factors of sentencing specified in the argument of this case, such as the defendant's age, occupation, character, character and behavior, environment, health, the circumstances of the crime of this case, and the circumstances after the crime, etc., the punishment imposed by the court below is somewhat inappropriate.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendant's appeal is with merit, and the following judgment is rendered again after pleading.

Criminal facts

The summary of the judgment of the court below is as shown in each corresponding column of the court below.