The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. The lower court found the Defendant guilty of the facts charged in the instant case by misapprehending the legal doctrine on Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes in the following point.

① The tax invoice issued and received by the Defendant is an electronic tax invoice. The electronic tax invoice system cannot make a false entry of a list of total tax invoices by seller, and even if a list of total tax invoices by seller is prepared in the process of filing a return of value-added tax, it cannot be deemed that a list of total tax invoices by seller exempt from submission is submitted.

(2) The purchase amount entered in a list of total tax invoices by seller corresponding to the same transaction as the supply value of tax invoices paid or received shall not be added up in the application of Article 8-2 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes.

③ Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes is not applicable to the crime of issuing and receiving the Defendant’s total processed tax invoice, and submitting a list of total tax invoices by seller.

B. The punishment sentenced by the lower court (one year and six months of imprisonment, three years of suspended sentence, and fine of 510,000,000) is excessively unreasonable compared to the extent of the Defendant’s responsibility.

2. Determination

A. Determination of the misapprehension of the legal principle as to the above assertion (1) The evidence duly adopted and examined by the court below and the court below as to the above argument is as follows: (a) the defendant had a tax accountant file a tax return on behalf of him while operating the corporation D; and (b) L filed a final tax return on value added tax at the date stated in the 1 and 2 of the facts charged.

In this regard, L must enter a list of total tax invoices in attached documents when filing a return of value added tax, and if it is not added, the report itself should not be made.