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 3,000,000,000 won.

The defendant above.

1. Summary of grounds for appeal;

A. Defendant 1) The violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) and the supply of goods 1) : The supply of goods : Real transactions consistent with the tax invoice issued by the Defendant, and the Defendant cannot be deemed to have issued a false tax invoice on the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) (hereinafter “instant tax portion”).

(2) Intentional absence: The instant tax portion charged led by R and Q, and the Defendant issued a tax invoice with the belief that such transaction was actually made, such as preparing a purchase receipt, a measurement certificate, a real transaction confirmation, etc., according to the direction of R and Q, and thus, the Defendant cannot be deemed to have had an intention to commit the instant tax portion charges.

(3) Legal errors: the Defendant stated that it does not issue a false tax invoice because there was a real transaction from R in the commencement of D operations, and in addition, the Defendant was consulted by the private village M, who voluntarily retired as a tax official, that the issuance of a tax invoice under the name of himself does not violate the law and subordinate statutes. As such, the Defendant misleads the Defendant that the facts charged in the instant tax portion was not a crime, and there is a justifiable reason for such misunderstanding, such misunderstanding constitutes a legal error under Article 16 of the Criminal Act, and thus, the Defendant cannot be punished.

B) Unreasonable sentencing: The lower court’s punishment (two years of imprisonment, and fine of three billion won) is too heavy; 2) mistake of facts on the part of the charge of the violation of trust property: KRW 10 million on the charge of the violation of trust property of this case (hereinafter “the instant money”) was borrowed from S, and thus, did not receive the Defendant’s illegal solicitation from H.

B. Prosecutor’s unreasonable sentencing: The lower court’s sentence is too minor.

2. Determination: