The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for ten months and by a fine of ten million won.

The above fine shall be imposed on the defendant.

1. According to the summary of the grounds for appeal (misunderstanding the facts), the KAF, the KAF, the KAF, the LAF, and the KAF, the LAB, the LAB, the LAB, the LAB, the LAB, the LAB, the LAB, the LAC, the LAB, the LA, the L

In full view of the facts that it is difficult to see the facts charged in this case, M and P, etc. who testified consistent with the defendant's defense, which are highly likely to make a false statement due to their criminal responsibility and direct interests, and that the defendant's assertion that he was engaged in transactions by receiving introduction from the person who is "L" is difficult to believe when considering the judgment of the relevant case, etc., the court below erred by misapprehending the facts and acquitted the defendant.

2. On September 8, 2016, the Defendant was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act at the Seoul Northern District Court on the charges of violating the Punishment of Tax Evaders Act, and the judgment became final and conclusive on September 20, 2016.

On July 3, 2012, the Defendant issued a false tax invoice of an amount equivalent to KRW 911,380,00 in total to the Fund in the Fund in the Fund in the Seoul Dongdaemun-gu Seoul Metropolitan Government and the Fund in the Fund in the Fund in charge of the settlement of accounts (hereinafter “the instant tax invoice”) to the Fund in the Fund in charge of the settlement of accounts, including the issuance of a tax invoice of KRW 90,270,000 in the supply price to the Fund in the Fund in charge of the settlement of accounts, including the issuance of one copy of the tax invoice of KRW 90,270,000, from July 3, 2012 to July 24, 2012, the Defendant issued a false tax invoice of an amount equivalent to KRW 911,380,00 in total to the Fund in the Fund in charge and the Fund in the Fund in charge of the settlement of accounts (hereinafter “the instant tax invoice”).

On the other hand, the defendant was acquitted.

A. The Defendant is a purchase tax invoice.