The judgment below

The guilty portion shall be reversed.

Defendant shall be punished by imprisonment with prison labor for a year and six months, and by a fine of KRW 400,000.

1. The court below found the defendant guilty on the following facts: (a) the violation of each Punishment of Tax Evaders Act listed in the attached Table 5 through 8 (hereinafter “the list of crime committed in the original trial”) among the facts charged in this case; (b) the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (issuance of False Tax Invoice) listed in the list of crimes in the original trial; (c) the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Tax) and the violation of each Punishment of Tax Evaders Act (However, the court below acquitted the defendant on the remainder of the charges except for the violation of

On the other hand, only the defendant appealed against the guilty portion, and the prosecutor did not appeal against the innocence portion, so the above innocence portion was relieved of the object of the trial by this court from the object of attack and defense between the parties.

Therefore, the scope of this court's trial is limited to the facts charged by the court below.

2. Summary of grounds for appeal;

A. misunderstanding of facts or misunderstanding of legal principles as to the violation of the Punishment of Tax Evaders Act due to the failure to issue the tax invoice, and the violation of the Punishment of Tax Evaders Act due to the false entry of the tax invoice is not specified in the facts charged. 2) Regarding the violation of the Punishment of Tax Evaders Act due to the failure to issue the tax invoice among the facts charged in the instant case, the number Nos. 1, 93, 102, 123, and 196 stated in the statement of reasons for appeal Nos. 198 is a clerical error of 1

No 744 stated in the statement of grounds of appeal No. 750 is a clerical error of 750.

Part of the tax invoice was issued normally.

3) Of the facts charged in the instant case, the Defendant did not issue a false tax invoice for the purpose of profit-making.

B. Unreasonable sentencing.