The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal is that the Defendant was actually supplied with the iron bars equivalent to KRW 158,942,00 from the dry Industry Co., Ltd., and there was no false entry in the list of total tax invoices by customer as stated in the judgment below.

(M. 2. H.M.)

A. The summary of the facts charged is a person who operated a wholesale and retail business in the trade name called “D” between January 22, 2007 and November 19, 2010, the Defendant is a person who operated a wholesale and retail business in Suwon-si Section C building 301 in Suwon-si. However, even without being supplied with any goods or services, a list of total tax invoices by customer shall not be submitted to the Government by stating it falsely.

Nevertheless, on January 25, 2009, the Defendant filed a final return on the value-added tax for the second period of 2008 at Suwon-si 28 Suwon-si 2008 from Suwon-si 28 Suwon-si, and did not have received a supply of steel bars equivalent to KRW 158,942,00 from the dry Industry, the Defendant entered the total tax invoice for the total tax invoice as if he received a supply of steel bars equivalent to the same amount in the total tax invoice for the total tax invoice and submitted it to the public official in charge.

B. The lower court found all of the facts charged in the instant case guilty on the basis of the admitted evidence.

C. (1) Where no real transaction corresponding to the supply value by seller listed in the relevant legal doctrine and the list of total tax invoices exists, or where a list of total tax invoices entered as a whole in the list of total tax invoices is submitted to the Government even if some real transactions exist, the act of falsely entering the said list of total tax invoices in the list of total tax invoices constitutes “an act of submitting a false list of total tax invoices by entering the list of total tax invoices by customer or the false list of total tax invoices in the list of total tax invoices” (see, e.g., Supreme Court Decision 2010Do336, May 13, 2010). However, the supply value entered in the list of total tax invoices issued by a business operator