The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, for a period of four years from the date this judgment becomes final and conclusive.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor, two years of suspended execution, and one hundred and sixty hours of community service) of the lower court is deemed to be too uneasible and unfair;

2. Determination

A. It is recognized that the Defendant led to the instant crime and reflects the Defendant, all of the instant places of business operated by the Defendant was closed and thus the likelihood of re-offending is low, and that the Defendant has no criminal record for the same kind of crime.

B. However, as to the instant crime, submitting a list of false tax invoices to the Government, as seen in the instant crime, would disrupt the order of commercial transactions, inflict serious harm on the national tax administration, and further, facilitating the creation of so-called funds, making it necessary to severely punish the instant crime. The amount on the list of the total tax invoices by seller of false sales in this case is at least 50 million won, which is considerably larger in size, the Defendant is delinquent in paying taxes of KRW 1.5 million, which is imposed in relation to the instant crime, and repeatedly commits the instant crime through several times, and taking account of the various circumstances that are the conditions for sentencing, such as the motive, circumstance, means and method of the instant crime, and the circumstances after the instant crime, it is deemed unfair for the lower court’s sentence to be too unreasonable.

C. Therefore, prosecutor's assertion is reasonable.

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows.

Criminal facts

The summary of the facts charged and the evidence admitted by the court is the same as the corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) of the same Act (amended by Act No. 11210, Jan. 26, 2012);

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act shall apply to concurrent crimes;