The judgment of the court below is reversed.

[Defendant A] A shall be punished by imprisonment with prison labor for a year and six months and by a fine of 670,000,000 won.

1. The summary of the grounds for appeal (in fact-finding and misunderstanding of legal principles), the Defendants only asserted that there was an error of misconception of facts and misapprehension of legal principles that the sales and purchase tax invoice submitted by the Defendants were false.

However, as examined below, the facts charged were changed from the submission of the list of the total tax invoices by customer entered in the false statement of the facts charged to the issuance of the false tax invoice and the submission of the list of the total tax invoices by customer entered in the false statement of the facts charged, which is merely an addition of the applicable provisions to the same transaction tax invoice, and thus, the portion of

① At the request of the F Co., Ltd. (hereinafter “F”), the Defendants engaged in the instant transaction in order to assume the responsibility for the supply of goods instead of Co., Ltd. (hereinafter “M”), ② the instant transaction was performed by Defendant A’s effort, and was conducted with the advice of the H Co., Ltd. (hereinafter “H”) and F’s attorney-at-law and accountant; ③ the Defendants fully bear the interest accrued from the delay in the supply of goods; ④ In light of the substance of the transaction, etc., the tax invoice issued by the Defendants and the total tax invoice submitted by the Defendants are based on the actual transaction.

B. Even if the Defendants received a false tax invoice and submitted a false list of total tax invoices, the Defendants knew that the said tax invoice was prepared on the basis of the real transaction, and thus, the Defendants received false tax invoices and submitted false list of total tax invoices to the Defendants.