The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The court below erred in the misapprehension of legal principle as to the facts charged in this case by applying Article 10 (3) 1 of the Punishment of Tax Evaders Act, and since the above new law cannot be applied to the facts charged, and the former Punishment of Tax Evaders Act (amended by Act No. 9346 of Jan. 30, 2009) shall apply to the punishment more minor. Thus, the court below erred in applying the law.

B. The sentence imposed by the lower court (eight months of imprisonment and two years of suspended execution) is too unreasonable.

2. Determination

A. The judgment of the court below on the assertion of the misapprehension of the legal principle is based on the application of Article 10(3)1 of the Punishment of Tax Evaders Act to the facts charged in this case.

However, Article 11-2(4)1 of the former Punishment of Tax Act (amended by Act No. 919, Jan. 1, 2010); Article 10(3)1 of the former Punishment of Tax Act (amended by Act No. 9919, Jan. 1, 2010); and Article 10(3)1 of the former Punishment of Tax Act (amended by Act No. 9919, Jan. 1, 2010), which provides that a person who issues or is issued a tax invoice under the Value-Added Tax Act shall be punished by imprisonment with labor for not more than three years or by a fine equivalent to not more than three times the amount calculated by applying the tax rate of value-added tax to the value of supply indicated in the relevant tax invoice and invoice. Since the facts charged in the instant case are more likely to be punished by a fine for a tax offense subject to Article 11-2(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Dec. 8, 2009).