All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The court below convicted Defendant A of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) by misunderstanding of facts or misunderstanding of legal principles, thereby adversely affecting the conclusion of the judgment.

(1) Defendant A is not the so-called “data,” which directly acquired profits through the issuance of false tax invoices, and thus, Defendant A’s issuance of the instant false tax invoices to the above Defendant who intended to obtain loans under more favorable terms from the bank by withdrawing sales, cannot be deemed to have “for profit-making purposes” as stipulated in Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Special Crimes Act”).

Article 8-2 (1) 2 of the Complement Aggravated Punishment Act shall apply when the total value of supply on the false tax invoices is at least three billion won for each business year.

However, the above Defendant issued false tax invoices of KRW 1,417,493,100 in 201, and KRW 1,795,295,05,050 in the year 2011, and subsequently, issued false tax invoices of KRW 3 billion in the total amount of supply value on the false tax invoices for each business year. Thus, the Punishment of Tax Evaders Act, which is not the special law, should be applied to the above Defendant.

B. The sentence imposed by the court below (the defendant A: the suspended sentence of 2 years in October, the fine of 30 million won in the imprisonment, the fine of 10 million won in the defendant B, and the fine of 10 million won in the case of the defendant B) is too unreasonable.

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

A. The purpose of profit-making under Article 8-2(1) of the Act is to obtain wide economic benefits, and the purpose of extending the repayment of loans or existing loans by a bank by creating a false transaction performance is naturally intended for profit-making purposes (see, e.g., Supreme Court Decision 2009Do1342, Feb. 11, 2010). The supply of goods or services is not intended.