The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is as follows: (a) although the Defendant did not receive oil from E in spite of the fact that he was supplied with oil from F, he was issued a tax invoice as if he was supplied with oil from F, and submitted it to the tax office by falsely stating the tax invoice and submitting it to the tax office; and (b) despite the sufficient evidence to support this, the lower court acquitted the Defendant on the ground that there was no

2. Determination

A. The summary of the facts charged 1) The Defendant received false tax invoices at the D gas station operated by the Defendant in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun on July 26, 2010, along with the receipt of a tax invoice in accordance with the Value-Added Tax Act with the content that he/she was supplied with the transit of KRW 136,363,636 from F, even though he/she did not have been provided with the transit from F, and from that time until October 29, 2010, the Defendant is deemed to be a list of crimes in the annexed list of the judgment of the lower court (hereinafter “list of crimes”).

(2) Around October 25, 2010, the Defendant filed a final tax invoice for value-added tax invoice of KRW 528,090,90,09 in total not being supplied with goods or services more than four times as indicated in the list, and received four copies of tax invoices in total. (2) Around October 25, 2010, the Defendant filed a final tax invoice for value-added tax return of KRW 2010 at the Dju station. Notwithstanding the absence of the supply of goods or services, the Defendant submitted a false list of the total tax invoice to the Dong Cheongju station by entering the final tax invoice for value-added tax return of KRW 400,727,273 as indicated in the list of crimes Nos. 1 through 3. (2) around January 25, 2011, the Defendant entered the final tax invoice for value-added tax return of KRW 127,363,636, as stated in the list of crimes.

(b) judgment;