The defendant's appeal is dismissed.

A person who issues or receives false tax invoices while substantially operating a company F (hereinafter “F”) and “B (hereinafter “B”) by misunderstanding the gist of the grounds for appeal.” The Defendant, who received business remuneration for petroleum sales from the Defendant, was engaged in the business of selling petroleum normally as a member of the business.

Accordingly, the court below issued or received false tax invoices in the name of the above company in the course of operating the above company in substance or jointly with D.

In light of the facts charged of this case, the court found the defendant guilty, and there is an error of misunderstanding facts and affecting the conclusion of the judgment.

The punishment sentenced by the court below to the defendant (one hundred months of imprisonment) is too unreasonable.

Judgment

The lower court’s determination as to the assertion of mistake on the facts reveals that according to the aforementioned evidence duly adopted and investigated by the court of the lower court, the Defendant’s assertion that the Defendant issued and received false tax invoices as stated in the facts constituting a crime is acknowledged, and as long as the Defendant’s assertion that he directly issued and received false tax invoices is acknowledged, there is no obstacle to the establishment of the crime of violation of the Punishment of Tax Evaders Act against the Defendant.

“The lower court determined that the case was “.”

In full view of the following circumstances found by the lower court’s duly admitted and investigated evidence, the Defendant issued or received false tax invoices while operating F and B.

The judgment of the court below is just and acceptable, and there is no error of law by mistake of facts as alleged by the defendant.

H In establishing the F on April 2013, he/she was appointed as a representative director. On July 2013, 2013