The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Since it was merely purchased and sold a normal scrap metal from E that operates a misunderstanding F, and did not recognize that E is not the owner of a scrap metal, there was no intention to receive a false tax invoice from E.

Nevertheless, the court below found the defendant guilty of the facts charged of this case. The court below erred by misunderstanding facts and affecting the conclusion of the judgment.

B. The sentence sentenced by the lower court (two years of suspended sentence in August) is too unreasonable.

2. Determination

A. Determination 1 on the argument of mistake of facts) The Defendant also asserted the same purport in the judgment of the court below. The court below held that ① the scrap metal that the Defendant purchased from E (hereinafter “the scrap metal of this case”) was actually owned by “H”, ② E was registered in its name the “F”, which is a company that is a strawer to issue false tax invoices, and issued false tax invoices related to the instant scrap metal to D operated by the Defendant, etc., on January 26, 2016, which was sentenced to imprisonment with labor for two years at the Gwangju District Court’s Net Branch, Gwangju District Court sentenced on January 26, 2016, and the said judgment became final and conclusive. ③ The scrap metal of this case was placed at the night site of H on which H’s signboard was attached, but the Defendant first traded with E and paid advance payment to E, but it was difficult to view it as a normal transactional relationship with H (see, e.g., the Defendant was not in violation of the investigation report or investigation relationship with the Defendant.