The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 1,780,00,000.

The defendant above.

1. The sentencing of the court below on the gist of the grounds of appeal is too unreasonable.

2. Determination

A. The crime of this case is committed by the Defendant, even though the Defendant was actually supplied or provided with goods or services while working as the representative of corporation D, by preparing and submitting to the Government a list of total tax invoices by customer and seller, the total value of which exceeds 17.7 billion won, and is more severe in light of the specific contents of the crime and the total value of supply.

It is necessary to eradicate this act strictly in terms of not only causing serious obstacles to national tax collection but also impairing the order of sound commercial transactions and impairing the public's awareness of compliance with the duty to pay taxes in good faith.

According to this, it is necessary to make a strict punishment corresponding to the degree of responsibility for the defendant.

However, there are the following circumstances that should be considered in sentencing.

While the defendant was in a difficult economic situation, he/she received a proposal that he/she can easily prepare living expenses from E, etc., and took part in the crime.

It seems that the acquisition profit is not substantial.

The defendant has recognized a crime and committed a mistake in depth.

Until now, there has been no other criminal records except two times before the fine of this species.

The defendant revealed the structure of crime in the course of investigation and actively cooperated with the investigation of the persons involved.

The defendant's children are judged to be disabled by so-called self-defashion, and the interest and support of the defendant are needed.

Considering the financial status of the defendant, it is expected that the execution of detention in the prison will be carried out concurrently.

The Defendant’s age, character and conduct, environment, motive and means of committing a crime, results, and circumstances after committing a crime, including the aforementioned various circumstances, and the Supreme Court.