The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1.(a)

The summary of the facts charged against the Defendants is as follows.

(1) The facts of Q from January 1, 2012 to June 30, 2012, in collusion with T, W, and X, were submitted to the National Tax Service, on July 25, 2012, stating that Q supplied goods or services to the above enterprises, and supply supply price of goods or services to the above enterprises, and that Q issued KRW 9,673,010,330, 330, a false tax invoice of KRW 97, 2012, stating that Q supplied goods or services to the above enterprises.

(2) From January 1, 2012 to June 30, 2012, in collusion with T, the Defendants submitted to the tax office for the first time in 2012, the total amount of KRW 11,239,622,940 (However, in relation to Defendant B, the total amount of KRW 6,796,901,350, which was issued to R) the supply price of goods or services supplied to the above company and issued the total of KRW 11,239,62,940 ( Chapter 56 of the sales tax invoice, which was issued to Defendant B).

B. The court below reversed the judgment of the court of first instance that found the Defendants guilty of all the facts charged of this case on the grounds that ① the confession statement of the Co-Defendant A, D, and Defendant C, a co-defendant of the first instance trial, is not reliable, ② since they are deemed to have actually engaged in the closed-end Dong distribution business, each of them prepared by them is likely to be involved in the actual transaction, ③ it is suspected that D and Defendant C were operating S as a Dong business, ④ the statement of X that the actual representative of R was the Defendant was the Defendant, ④ it is difficult to believe, and ⑤ The other circumstances incurred as the grounds for conviction by the prosecutor or the first instance court are insufficient.