The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 4,000,000.

If the above fine is not paid.

1. The sentencing of the court below (the fine of KRW 8,00,000) is too unreasonable.

2. In light of the following: although the number of tax evasions due to the instant crime, the number of punishment imposed by the lower court is not much unreasonable, considering the following factors: (a) the Defendant was committed at the time of and against the instant crime; (b) the Defendant paid in full value-added tax added by the instant crime at the trial; and (c) the Defendant’s age, character and conduct; (b) the background and consequence leading to the instant crime; and (c) the circumstances before and after the instant crime, etc., the sentence imposed by the lower court is somewhat

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit, and the following judgment is rendered again

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as shown in each corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10(2)1 of the Punishment of Tax Evaders Act (the receipt of tax invoices), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); and Article 10(3)1 of the former Punishment of Tax Evaders Act (the issuance of processed tax invoices) concerning criminal facts; and each choice of fines;

1. former part of Article 37 of the Criminal Act among concurrent crimes, and Article 20 of the Punishment of Tax Evaders Act (referring to the sum of fines for each crime);

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;