The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a period of one year and six months and by a fine of two thousand won,400,000 won.

The defendant above.

1. Summary of grounds for appeal;

A. Defendant 1) A tax invoice on the facts charged of this case issued by the Defendant and issued (hereinafter “instant tax invoice”) cannot be deemed as a false tax invoice on the ground that there was real transaction corresponding thereto.

B) Even if the Defendant issued or received a tax invoice inconsistent with the real transaction, it was merely attributable to the Defendant’s failure to know whether the actual transaction partner coincides with the other party under the tax invoice. Thus, it cannot be deemed that there was an intention to commit the crime against the Defendant in such a case, considering the so-called materials without any actual transaction at all, unlike the so-called materials.

B. Prosecutor’s unreasonable sentencing: The lower court’s sentence is too minor.

2. Determination

A. The fact that a real transaction, such as entering into a contract to supply goods or services, is in conformity with the instant tax invoice, refers to an agreement binding between the parties to the transaction on the supply of goods or services. In light of relevant statutes, such as the Value-Added Tax Act, at least an agreement on the supply value, items to be supplied, unit price, quantity, etc. (see Supreme Court Decision 2010Do1382, Nov. 15, 2012). In addition, where a person who is supplied goods or services is punished for the act of issuing or receiving a tax invoice without real transaction, not only the act of not supplying or being supplied but also issuing or issuing a tax invoice without being supplied, but also the case where a person who is supplied goods or services is issued a tax invoice prepared by another person who is not a person who actually supplied goods or services, as well as the case where the person who actually supplied goods or services is not a person who actually supplied goods or services.