The defendant's appeal is dismissed.

1. The summary of the grounds for appeal added a revised return to the list of tax invoices by each false seller as of September 12, 2018 and January 22, 2019, which were submitted by the Defendant, to the list of tax invoices by each false seller as of January 23, 2016 and each false seller as of July 23, 2016, which were submitted by the Defendant. As such, the Defendant added the argument that the overlapping part of the supply value should be excluded from the aggregate amount.

However, this cannot be a legitimate ground for appeal due to the assertion after the deadline for submission of the grounds for appeal expires, and even ex officio, the act of Article 10(1)3 of the Punishment of Specific Crimes Act aggravated under Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes provides that “The person liable to submit a list of the total tax invoices by customer under the Value-Added Tax Act shall submit a false list of the total tax invoices by customer.” As long as the contents of the list of the total tax invoices by customer submitted on September 12, 2018 and January 22, 2019 are all false, it cannot be deemed that the crime of violation of the Punishment of Tax Evaders Act is established only for parts of the list of the total tax invoices by customer, as alleged by the Defendant.

In order to reduce the amount of tax imposed as a result of the issuance of multiple false tax invoices, the Defendant merely submitted a list of total tax invoices by seller with false entries, but did not aim at profit-making.

Nevertheless, the court below decided that this constitutes a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice).

B. The lower court’s sentence of unreasonable sentencing (limited to eight months of imprisonment, two years of suspended sentence, and fine of 50 million won, etc.) is unreasonable.

2. Determination

A. misunderstanding of facts or misunderstanding of legal principles.