The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years and by a fine of thirty thousand won.

The above fine shall be imposed on the defendant.

1. The summary of the grounds for appeal (based on the factual error, misunderstanding of legal principles) was that the Defendant entered into a lease contract with C on June 17, 201 and paid rent two times on December 5, 201, in arrears, the lease contract was terminated on December 5, 2011. In fact, the Defendant did not have any facilities necessary for the business of scrap metal or facilities for the business of scrap metal, etc., and in fact, it is difficult to deem that the closed-dong retail business was actually carried out due to the installation of facilities or operation conditions of the business, such as the closure of the business at the place of business and there was no experience in operating the closed-dong retail business, and the Defendant did not have any business funds despite the need for a large amount of funds in the closed-dong retail business. The Defendant did not receive the tax invoice from the purchaser at all, and the Defendant did not know the actual existence of the purchase place without any evidence proving that the purchase place actually existed, and the Defendant could not be deemed to have withdrawn the total amount of value-added tax transferred from the seller and paid the sales amount of GJ Co.

However, the judgment of the court below which acquitted the defendant on the facts charged of this case on the ground that it is not sufficient to recognize that the defendant issued a false tax invoice without actual transaction.

2. Determination

A. The summary of the facts charged is as follows: (a) the Defendant registered his/her business under C around July 1, 201; (b) issued sales tax invoices without supplying non-metallic metals from around that time until November 30, 201; and (c) as a consideration therefor.