The prosecutor's appeal is dismissed.

1. The gist of the grounds for appeal is that the Defendant submitted a list of false tax invoices to the actual operator of G solely based on the evidence submitted by the prosecutor, even though the Defendant sufficiently recognizes the fact that he is the actual operator of G.

It is not sufficient to recognize the recognition.

In light of the above, the court below erred by misapprehending the facts and affecting the conclusion of the judgment.

The argument is asserted.

2. Determination

A. No person charged of this case may submit to the Government a list of total invoices by seller and seller under the Value-Added Tax Act by entering them falsely.

A. On April 2010, the Defendant: (a) issued five copies (321,073,563 won) of the tax invoice on the sales account table as the Defendant supplied the goods or services to “the company and people” in the manner of supplying the goods or services, although there was no fact that he/she supplied the goods or services to “(State) enterprises and people”; and (b) issued five copies (321,073,563 won) of the tax invoice to “the supply price of the goods or services” to “the company and people” as the Defendant supplied the goods or services to “the sales account table.”

After making a false statement, the list of the total tax invoices by the seller was submitted to the public official in charge.

B. Around July 2010, the Defendant: (a) filed a final return on value added tax at the same tax office; and (b) filed a final return on value added tax on January 2010 with “(main business and people)”; (c) provided goods or services to “a company and people” on a list of accounts of separate sources of sales as if it were supplied; and (d) issued 12 copies of the tax invoice (the supply price of KRW 398,248,937) accordingly, as if it were supplied.

After making a false statement, the list of the total tax invoices by the seller was submitted to the public official in charge.

B. The lower court rendered a judgment that acquitted of the facts charged in the instant case on the grounds stated in its reasoning.

(c)

The court below's judgment and evidence duly adopted and examined by the court below.