The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor, the court below found the defendant as the so-called "large coal company" representative under the name of D, who is the so-called "large coal company" and delivered the false tax invoice without actually supplying waste, etc. as stated in the facts charged of this case. However, the court below found the defendant not guilty of the facts charged. The court below erred by misapprehending the facts.

2. Determination

A. The summary of the facts charged in the instant case served as a representative under the name of “D”, which engages in the wholesale and retail business of non-ferrous metals in the Gu and America from April 22, 2011 to February 29, 2012, and D constitutes “a bomban enterprise” which finally evades value added taxes.

No one shall deliver any false tax invoice without supplying goods or services in accordance with the provisions of the Value-Added Tax Act.

Nevertheless, around July 4, 2011, the Defendant issued one copy of a tax invoice under the Value-Added Tax Act, stating the date “A”, “A”, “A”, “E”, “315,949,600 won”, and “A” as of July 4, 201, although the Defendant did not supply goods or services to the EF in the above D office, and issued 98 copies of the tax invoice under the Value-Added Tax Act without having supplied goods or services for profit-making purposes, including from that time until January 20, 2012, the Defendant provided 98 copies of the tax invoice (total supply value: 17,090,892,70 won) under the Value-Added Tax Act without having supplied goods or services for 98 times in total, as described in the list of crimes committed.

B. The lower court rendered a not guilty verdict on the grounds as delineated below, on the grounds that the facts charged constituted a case without proof of crime.

1) The Defendant’s statement in the lower court’s court’s court and investigation agency’s statement, the police’s statement report on G, each investigation report (Submission of the details of the transaction of the Defendant’s instant accusation case, reporting on the confirmation of the criminal records, reporting on the review of summary order No. 4438, 2012, reporting on the submission of the suspect’s data, and requesting cooperation in investigation.