The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 30,000,000.

The above fine shall not be paid by the defendant.

1. The summary of the grounds for appeal (e.g., a fine of KRW 40 million) of the lower court is excessively unreasonable.

2. It is recognized that the sum of the supply values of the false tax invoice of this case is about KRW 488,722,000,000,000.

However, considering the following circumstances: (a) the confession of the defendant while committing the same crime; (b) the defendant has no criminal record or a suspended sentence for the same crime; (c) the defendant is not in a state of health due to a heart soldier, etc.; and (d) the defendant is not in a good condition of economic circumstances such as being a recipient of basic living; and (e) the character and conduct of the defendant; (b) the motive, means and methods of the crime in this case; and (c) the circumstances after the crime

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

Criminal facts

The summary of facts and evidence recognized by the court is the same as the statement in each corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012);

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the former Punishment of Tax Evaders Act;

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;