All appeals filed by the defendant and prosecutor are dismissed.

Summary of Grounds for Appeal

The imprisonment (10 months of imprisonment) imposed by the lower court is too unreasonable.

The punishment sentenced by the court below is too uneasible and unfair.

Judgment

After the commencement of the business on November 7, 2012, D Co., Ltd., which was operated by the Defendant, repeatedly repeated the instant crime and voluntarily closed on May 31, 2013. However, as if it was supplied without supplying human resources during the operating period remaining for the said seven months, it is unfavorable to the Defendant that the amount of the total tax invoice by false entry reaches KRW 2 billion.

However, there are extenuating circumstances such as the Defendant’s confession of the instant crime and reflects the Defendant’s mistake in depth, and the Defendant did not have been sentenced to the previous punishment and did not have any previous conviction in violation of the Punishment of Tax Evaders Act in this case.

In this context, comprehensively taking account of various sentencing conditions stipulated in Article 51 of the Criminal Act, such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, etc., such as the scope of the recommended sentence according to the sentencing guidelines established by the Sentencing Committee, the general tax invoice receipt, etc., the first type (less than KRW 3 billion), the special person (at least 3 billion), the recommended field, the decision-making (basic area), the scope of the recommended sentence (at least 6 months-1 years of imprisonment), and the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, the circumstances before and after the crime,

In conclusion, since all appeals filed by the defendant and the prosecutor are without merit, they are all dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.