The judgment below

The part against the defendant shall be reversed.

Defendant shall be sentenced to a fine of KRW 430,00,000 for one year and six months of imprisonment.

1. The summary of the grounds for appeal is too unreasonable that the sentence of the original court (the 3 years of suspended sentence for 2 years of imprisonment and the 540 million won of fine) is too unreasonable.

In the appellate brief, the defense counsel argued misunderstanding of facts and misunderstanding of legal principles as grounds for appeal, but withdrawn such argument on the first day of the trial.

2. Judgment on the grounds for appeal ex officio shall be made ex officio prior to the judgment.

Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “instant legal provision”) provides that a person who commits a crime under Article 10(3) and the former part of Article 10(4) of the Punishment of Tax Evaders Act for profit shall be punished by imprisonment for a limited term of not less than three years where the sum of the value of supply entered in the tax invoice and the invoice or of the value of supply, sale or purchase entered in the list of total tax invoices and the list of total tax invoices by buyer (hereinafter “supply amount, etc.”) is at least five billion won (Article 1) and shall be punished by imprisonment for a limited term of not less than three years where the sum of supply values, etc. is at least three billion won but less

Thus, in light of the fact that the legal provisions of this case constitute an aggravated cause that the sum of the purpose of profit and the supply value, etc. is above a certain amount, and the statutory penalty is set by classifying them according to the sum of the supply value, etc., by combining with the violation of Article 10(3) of the Punishment of Tax Evaders Act, the act of violation of Article 10(3) of the Punishment of Tax Evaders Act may be assessed as a violation of the same case’s legal provisions, such as where each violation of Article 10(3) of the Punishment of Tax Evaders continues to be committed for a certain period under the criminal intent, which is single and continuous criminal intent, and where the act is deemed to have a temporal and spatial relationship between the act and the method of crime, and where the sum of supply value