The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 7,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s sentencing (amounting to KRW 10 million) is too unreasonable.

2. Although the issuance of the false tax invoice of this case is very large, the court below's punishment is too unreasonable in light of the following: (a) the defendant appears to have an attitude against the wrong; (b) the defendant has no record of a like crime; (c) the equity with the case to be judged simultaneously with the crime for which the judgment became final and conclusive; (d) the payment of approximately KRW 20 million out of the value added tax imposed by the crime of this case was made; and (e) other various sentencing conditions indicated in the record, such as the circumstances leading to the crime; (e) the circumstances after the crime; and (e) the defendant's age and sexual behavior.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act as the defendant's appeal is reasonable, and the judgment below is ruled as follows.

Criminal facts

The summary of the facts charged by this court and the summary of the evidence are as shown in the corresponding column of the judgment of the court below. Thus, the prosecutor of the court below shall accept it as it is in accordance with Article 369 of the Criminal Procedure Act. [The prosecutor shall, as of July 17, 2017, alter the part of the indictment No. 1-B, as stated in the annexed Table No. 51 through 110, “as shown in the annexed Table No. 53 through 109,” “as shown in the annexed Table No. 2) 53 or 109,” and the trade name No. 91 in the annexed Table No. 92 from “G” to “AE,” and the trade name of the court below No. 92 was changed from “AF to “A,” to “H,” and the amendment of the indictment No. 99 to 190, 199 or 190.