The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

1. The summary of the grounds for appeal (e.g., in light of the overall circumstances, such as the fact that the Defendant committed the instant crime, committed a violation of depth and depth, and resulted in the instant crime to provide on-site expenses, etc., the punishment imposed by the lower court (one year of imprisonment) is too unreasonable.

2. In light of the fact that the instant crime was committed without being supplied with goods or services and received a false tax invoice of 224,5190,000 won in total by pretending that the Defendant did not have been provided with such goods or services, in view of the fact that the crime’s nature is not less and less in terms of distorted materials that form the basis for the calculation of value-added tax and disturbs tax order, and that the supply value of the tax invoice that the Defendant received by falsity is 2.24,519,00 won in large amount, and that the Defendant is a crime continuously and repeatedly committed for profit-making purposes, such as saving costs, it is necessary to strictly punish the Defendant.

However, in full view of all the circumstances, including the defendant's age, health status, character and behavior, environment, circumstances before and after the crime of this case, and the sentencing conditions, the court below's punishment is somewhat inappropriate, since the defendant's punishment is determined to be somewhat inappropriate, the defendant's above assertion is reasonable, since he paid 10 million won out of the amount of tax evaded by the crime of this case, the defendant has no record of punishment for the same crime except for the suspended execution once due to the crime of this case, the defendant has been punished for three times by a fine.

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 with merit, and the following judgment is rendered again after pleading.

Criminal facts

Article 369 of the Criminal Procedure Act applies to the criminal facts of the defendant and the summary of the evidence of the defendant recognized by the court as stated in the corresponding column of the judgment below.