The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a year and six months, and a fine of 800,000,000 won.

The defendant above.

1. Summary of grounds for appeal;

A. Defendant 1) Trading with misunderstanding of facts G, H, and I does not constitute a false transaction as a actual transaction. In the related cases, which were admitted as a major evidence of conviction by the lower court, the confessions from G L, H’s J, and K from the intent to obtain a prior wife by recognizing the facts charged since there is no means to prove it. Therefore, even though there is no reasonable doubt as to this part of the facts charged, the lower court found Defendant 1 guilty, even though it was difficult to deem that there is no reasonable doubt as to this part of the facts charged, the lower court found the Defendant guilty of the punishment (one year and six months of imprisonment and fine of KRW 80 million) sentenced by the lower court against the Defendant of unfair sentencing.

B. Prosecutor 1) In full view of the indirect evidence such as the relevant business experience, office operation status, transaction circumstances and attitudes with related enterprises, transfer of transaction proceeds, and abnormal flow of the issuance of electronic tax invoices, the Defendant’s charge of acquittal of reasons can be fully acknowledged. Nevertheless, the lower court acquitted the Defendant of this part of the charges by misunderstanding the facts, and acquitted the Defendant of this part of the charges. 2) The sentence imposed by the lower court against the Defendant, which was too uneasible, is too un

2. Determination

A. The Defendant also asserted the same purport as the grounds for appeal in this part of the judgment below regarding the Defendant’s assertion of mistake of facts.

The lower court rejected the Defendant’s assertion on the grounds that the Defendant could have issued a false purchase tax invoice from G, H, and I and that the Defendant issued a false sales tax invoice to H, by taking into account the circumstances acknowledged by the evidence duly admitted and investigated.

If the following circumstances were to be considered based on the evidence duly adopted and examined by the court below and the court below, the above judgment of the court below is just, and there is no illegality that affected the judgment by mistake of facts.