The defendant's appeal is dismissed.

The summary of the grounds for appeal (unfair punishment) of the lower court's punishment [one year and six months of imprisonment, three years of suspended execution, 4 billion won of fine (total of 1,000 won of prison prison detention period), and 1.0 billion won of provisional payment] is too unreasonable.

Judgment

If there is no change in the conditions of sentencing compared with the first instance court, and the sentencing of the first instance court is not beyond the reasonable scope of discretion, it is reasonable to respect it.

(See Supreme Court en banc Decision 2015Do3260 Decided July 23, 2015). The lower court took into account the following disadvantageous circumstances: (a) the crime of the instant case adversely affects the tax order; (b) the total sum of supply values of false tax invoices issued or issued by the Defendant exceeds 30 billion won; (c) the Defendant recognized and against all of his/her mistake; (d) the Defendant has no criminal record other than fine for the crime of dual offense; and (e) the Defendant had the intent to evade tax.

A punishment was determined by taking into account the favorable circumstances, such as there was no other evidence to deem that there was a result of tax evasion due to the instant crime.

There are no new circumstances or special changes in circumstances that can be reflected in the sentencing after the decision of the court below was made.

The tax invoice system, which adopts the pre-stage tax credit system, plays an important role in facilitating the dissemination of taxes such as income tax and corporate tax as well as the value-added tax by exposing transactions between the parties to the transaction, and facilitating mutual verification between taxpayers.

Although it appears that the main purpose of punishing the act of receiving tax invoices without trade is to regulate so-called “data transactions” by imposing fines in cases where the total value of supply exceeds a certain amount, it appears that the main purpose is to regulate the so-called “data transactions.”