All the judgment below is reversed.

Defendant

A Imprisonment with prison labor of 10 months and fines of 500 million won, Defendant B shall be punished by imprisonment with prison labor of 10 months and 10 months.

1. Summary of grounds for appeal;

A. Defendant A1) Defendant A did not receive a false tax invoice or received a false tax invoice, and even though there was no fact that Defendant A received a report on the instant crime from B or participated in the commission of the instant crime, the lower court recognized that Defendant A, by mistake of the fact, issued or received a false tax invoice in collusion with B. 2) The lower court’s allegation of unfair sentencing is unreasonable because the sentence imposed by the lower court against Defendant A (two years of suspended execution of one year, a fine of KRW 70 million, and a fine of KRW 5 million per day) is too unreasonable.

B. Defendant B (Unfair Claim)’s punishment sentenced by the lower court against Defendant B (two years of imprisonment with prison labor for October suspension, fine of KRW 500 million per day, and imprisonment with prison labor of KRW 5 million) is too unreasonable.

2. The lower court ex officio decision (as to Defendant A), rendered a final decision on December 29, 2009 that Defendant A was sentenced to ten (10) years of imprisonment with prison labor for a violation of the Tourism Promotion Act, etc. at the Seoul Central District Court on December 11, 2009, and determined that the above decision became final and conclusive on December 29, 2009. According to Defendant A’s legal statement and investigation report (73 pages 720-73), investigation report (A trial proceeding confirmation, investigation record confirmation, 80-80-802 pages), and each investigation report (80-802 pages), Defendant A filed a final decision on June 28, 2013, with the Seoul High Court on June 28, 2013, and appealed two years of imprisonment with prison labor and fine 2 million won for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes, but the final decision became final and conclusive by the Supreme Court on September 26, 2013>