The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, for a period of two years from the date this judgment becomes final and conclusive.

[Judgment on the Grounds for Appeal] Summary of the Grounds for Appeal (compactingly unfair) Sentencing by the lower court (two months of imprisonment) is too unreasonable.

However, since the amount of the transaction submitted by the defendant by false entry in the list of total tax invoices is about KRW 1.5 billion, the defendant's liability is not weak.

However, considering the fact that the defendant's profits derived from each of the crimes of this case are not high, and that the defendant has hours of self-esteem while living in custody near the two months in this case, there are no criminal records of the same kind, the fact that the defendant did not have any criminal records of the same kind, the fact that the defendant's mistake is recognized and reflected, and all other circumstances that form the conditions of the sentencing specified in this case, the sentencing of the court below

Thus, the defendant's appeal is justified. Thus, the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and the defendant's appeal is again decided as follows.

[Grounds for the judgment] The facts constituting an offense and summary of evidence recognized by the court are identical to the facts constituting an offense and summary of evidence, and thus, the gist of evidence is identical to each corresponding column of the judgment of the court below. Thus, it is acceptable in accordance with Article 3

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution under Article 62 (1) of the Criminal Act ( normal consideration in favor of the defendant in the ground for reversal);

1. Article 62-2 (1) of the Criminal Act, Article 59 of the Act on Probation, etc. of Social Service Orders;