All appeals filed by the Defendants and the Prosecutor against Defendant D are dismissed.

1. Summary of grounds for appeal;

가. 피고인 A 1) 사실 오인 및 법리 오해 ㈎ 피고인 A은 K 등 원심 판시 별지 범죄 일람표 ⑴, ⑵, ⑶ 기재 매입처에 기재된 업체들( 이하 ‘K 등’ 이라 한다 )로부터 각 일람표 기재 공급 가 액란 기재 금액만큼 폐 구리를 실제로 공급 받았으므로, 피고인 A이 제출한 각 매입처 별세 금 계산서 합계표는 허위가 아니다.

㈏ 가사 피고인 A이 K 등이 아닌 불상의 고물 상들 로부터 폐 구리를 공급 받았다고

Even if Defendant A received tax invoices from K, etc. for unavoidable deduction of the purchase tax amount, Defendant A merely received tax invoices, which is not a tax evasion by “influence or other unlawful means” as stipulated in Article 3 of the Punishment of Tax Evaders Act, but the processing transaction cannot establish a tax claim, and Defendant A evaded tax.

subsection (b) of this section.

㈐ 피고인 A에게 조세 포탈의 고의가 인정되려면 피고인 A이 허위의 세금 계산서에 의하여 매입 세액의 환급을 받는다는 인식 이외에 결과적으로 허위 세금 계산서에 의한 매입 세액의 공제를 받는 것이 국가의 조세수입의 감소를 가져오게 될 것이라는 인식이 있어야 하는데, 피고인 A에게는 그러한 인식이 없었으므로 조세포 탈죄가 성립하지 않는다.

2) The sentence sentenced by the lower court to the Defendant (a two years and six months of imprisonment, a fine of KRW 9.3 billion) is too unreasonable.

B. Defendant B’s sentence (two years of imprisonment, three years of suspended sentence, and fine of three billion won) imposed on the Defendant is too unreasonable.

(c)

Defendant

C1) Defendant C related to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) and the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) is not a real representative of K, but merely receives 20 won fee per abolished Guideg as Defendant A’s heart was harmed, in collusion with L, the actual representative of K.