The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The Defendant did not participate in the crime of violation of the Punishment of Tax Evaders Act, which issued a false tax account statement of KRW 300 million in the supply value to the J 7 No. 7 of the List of Crimes attached to the judgment of the court below.

B. The sentence of the lower court that is unfair in sentencing (an amount of KRW 10 million) is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the lower court based on the evidence duly adopted and investigated by the lower court regarding the assertion of mistake of fact: (i) the instant crime was committed by informing the Defendant to issue a false tax invoice to E and issuing a false tax invoice to E; (ii) the Defendant received part of the value-added tax paid by E; and (iii) E issued a false tax invoice to “J” upon introduction by the Defendant to the investigative agency.

In full view of the facts as follows: (a) E has issued a false tax invoice of KRW 30 million for the supply price of KRW 30 million on December 28, 2015 to J; (b) the supply price of KRW -30 million on December 29, 2015; and (c) has issued each false tax invoice of KRW 300 million for the supply price of KRW 30 million on January 11, 2015; (d) the Defendant is deemed to have been aware of the fact that he/she issued a false tax invoice in a manner that cancels the existing tax invoice; and (e) the Defendant was led to the confession of the instant facts charged at the lower court; and (c) the Defendant could sufficiently recognize the fact that he/she issued a false tax invoice of KRW 300 million for the supply price to J, such as the one of the crimes table 7 times in attached to the lower judgment. Therefore, the Defendant’s assertion is groundless.

B. B. Before making ex officio judgment on the allegation of unfair sentencing, Article 20 of the Punishment of Tax Evaders Act provides that “A person who commits an offense under Article 10 of the Punishment of Tax Evaders Act shall be punished by a fine under Article 38(1)2 of the Criminal Act.”