The judgment of the first instance is reversed.

Defendant shall be punished by a fine of KRW 8,100,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The Defendant: (a) entered into a remodeling construction contract with the FF in fact; and (b) paid the construction cost by having the remodeling construction work from June 1, 201 to October 30, 201; and (c) paid the construction cost.

Therefore, three tax invoices issued by the defendant are not false tax invoices.

B. The first instance of the unfair sentencing decision (fine 15 million won) is too unlimited and unfair.

2. Determination

A. Comprehensively taking account of the following circumstances acknowledged in accordance with the evidence duly adopted and examined by the first instance court as to the assertion of mistake of facts, the Defendant is fully aware of the fact that the Defendant received three copies of a false tax invoice equivalent to KRW 415 million in total, even though he/she did not have received goods or services from the Fund in the first instance judgment, as stated in the judgment.

The defendant's assertion of mistake is without merit.

(1) G, the representative director of the LAF, was investigated in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes by Suwon District Prosecutors' Office, and stated that the FAF did not engage in actual business and issued or received a false tax invoice.

G and H, the managing director of the K and the KF, were indicted for having been convicted of committing an offense, such as issuing a false tax invoice, even though they did not supply goods or services. The criminal facts found guilty include that the Defendant issued three copies of the instant tax invoice by falsity.

② In fact, the Defendant did not submit any objective data to support the remodeling project, claiming that the LAF had the remodeling project operator and paid the construction cost.

③ Even though the remodeling project that the Defendant claimed to have actually carried out is a large scale of up to 415 million won for the construction cost, the national tax investigator who confirmed the cartel is not able to find out the traces of the remodeling project, and the leakage of buildings, etc. is not possible.