The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for up to six months and by a fine of up to 30 million won.

The above fine shall be imposed on the defendant.

1. Comprehensively taking account of the evidence submitted by the Prosecutor as to the gist of the grounds for appeal, the Defendant issued or received a tax invoice without supplying or receiving goods or services for profit as stated in the facts charged.

Recognized.

Nevertheless, the judgment of the court below which acquitted the charged facts of this case is erroneous by misapprehending the legal principles or affecting the conclusion of the judgment.

2. Summary of the facts charged in this case and the judgment of the court below

A. The summary of the facts charged in the instant case is the representative of “F” aimed at processing metal cutting and processing business, etc. in Yangsan-si E.

No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services for profit.

Nevertheless, the Defendant issued or received a tax invoice without supplying or receiving goods or services for profit-making purposes as follows:

1) On March 21, 2016, the Defendant, without supplying goods or services, issued seven copies of the tax invoice amounting to KRW 497,850,000,000, in total, seven times, such as the “F” office located in Yangsan City, without supplying goods or services, to G Co., Ltd. (hereinafter “G”) and without supplying goods or services, from the supply price of KRW 497,850,00,000, from that time to June 28, 2016.

2) On March 22, 2016, the Defendant received tax invoices without being supplied with goods or services, including that the Defendant was issued with tax invoices of KRW 487,850,000 from H “H” without being supplied with goods or services, and from that time, until June 20, 2016, the total amount of supply amounts of six times, such as the list of crimes (2) in attached Table 3,091.