The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor for five years and fine for 2.2 billion won, and Defendant B for three years, respectively.

1. Summary of grounds for appeal;

A. Defendant A1) Of the facts charged in the instant case, as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices) or misapprehension of the legal doctrine, Defendant A planned the actual supply of the goods pursuant to a multilateral steel product supply contract of the company related to the instant case (hereinafter “multilateral contract”), and issued tax invoices as evidence for the advance payment of the goods, and did not issue tax invoices only in the form of planning to avoid the actual transaction from the beginning.

Therefore, each tax invoice in the table of crime (2) [Attachment 2] in the judgment of the court below that H (hereinafter “H”) received from K Co., Ltd. (hereinafter “K”) does not constitute the “tax invoice” under Article 11-2(4) of the Punishment of Tax Evaders Act, and at least the tax invoice at the beginning of the transaction does not constitute the “tax invoice.”

B) For the foregoing reasons, Defendant A’s issuance and receipt of tax invoices did not constitute “for-profit purposes”.

C) The tax invoice for each fee in the table (2) Nos. 2, 4, 6, 8, 10, and 12 (hereinafter “tax invoice for the instant fee”) was corrected as a fee when the tax office conducts a tax investigation on the tax invoice issued in connection with the instant multilateral contract, not the product supply contract, but the financial service contract.

Therefore, the tax invoice of this case does not correspond to the false tax invoice, and it is difficult to present that it is difficult to prepare false tax invoice in the course of tax investigation, and there was no intention to issue false tax invoice to Defendant A.

D) A table (3) 2 'Epis H& 2 'Epis' in the net time; B 32bi x64, Win Hame Pm k7' product tax invoice (hereinafter referred to as "the instant case").