All judgment of the court below shall be reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

No. 20 to 24 of seized evidence.

1. Summary of grounds for appeal;

A. In light of the fact that the Defendant’s mistake is recognized, the depth is divided, the health of waste tuberculosis is not good, and the family should be supported, etc., the punishment of the lower judgment (the first lower judgment: the imprisonment of August and the second lower judgment: the imprisonment of two years) is too unreasonable.

B. The prosecutor Defendant committed the instant crime again during the period of repeated crime as well as instigated another person to make a false statement, etc. Therefore, the punishment of the first instance judgment is too unreasonable.

2. Ex officio determination

A. Before determining the grounds for appeal by the Defendant and the prosecutor, this Court decided to concurrently examine each appeal case against the lower judgment. The crime of the lower court’s conviction against the Defendant is one of the concurrent crimes under the former part of Article 37 of the Criminal Act, and a sentence should be imposed within the scope of the term of punishment increased by concurrent crimes pursuant to Article 38(1) of the Criminal Act.

B. In addition, the lower court determined that the Defendant committed the crime of violation of the Punishment of Tax Evaders Act in the lower judgment on January 28, 2009, as to the violation of the Punishment of Tax Evaders Act, and the violation of the Punishment of Tax Evaders Act by submitting a false list of the total tax invoices on the four sales places, while filing the final return of value-added tax on January 28, 2008 in Seoul Song-gu.

However, comprehensively taking account of the contents and legislative intent of Article 11-2(4)3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same), the significance and function of the buyer and buyer, etc., where there is no real transaction equivalent to the value of supply in each sales office listed on the above list, or where the total value of supply is submitted to the government, even if there is no real transaction equivalent to the value of supply in each sales office listed on the above list or there is a certain real transaction, it is processed