The defendant's appeal is dismissed.

1. The grounds for appeal (misunderstanding of facts and misapprehension of legal principles) is without recognizing that the Defendant may face tax bombs without issuing a tax invoice in conformity with the details of entry and withdrawal of passbook and the purchase tax invoice issued by Seongdong Trading Co., Ltd., by legal mistake, without recognizing that the Defendant may face tax bombs if he did not issue a tax invoice. The Defendant submitted a list of total tax invoices and issued a sales invoice.

2. In the judgment below, the Defendant asserted the same purport at the court below. As to this, Article 10(3) of the Punishment of Tax Evaders Act provides that ① issuing or receiving tax invoices under the Value-Added Tax Act without supplying or receiving goods or services (Article 10(3)1), and a person who issues or receives tax invoices by seller under the Value-Added Tax Act and submits them to the Government (Article 3) by entering them falsely shall be punished by imprisonment for not more than three years, or by imprisonment for not more than three years, or by stating the value of supply or sales recorded on the relevant tax invoices and invoices, the sum table of tax invoices by customer, and the sum table of tax invoices by customer, and the amount of sales or purchases listed on the aggregate table of tax invoices by seller, which are calculated by applying the tax rate of value-added tax to the sales or purchase amount listed on the aggregate table by seller. Article 10(3) of the Punishment of Tax Evaders Act provides that the above act of issuing or receiving tax invoices by seller or submitting it to the Government is clearly subject to punishment by seller.

It is difficult to see, (2) the sum total of the sum total of the tax invoices and the sales invoice for each purchaser, stating as if the Defendant received or supplied goods or services, although the Defendant did not have received or supplied goods or services, shall be KRW 1,270,385,00.