The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

The sentence of a fine against the accused shall be suspended.

1. The lower court’s punishment (two years of imprisonment and fine of 3.5 billion won) against the Defendant based on the summary of the grounds for appeal is too unreasonable.

2. Prior to the judgment on the grounds for appeal ex officio, the prosecutor examined ex officio prior to the judgment on the grounds for appeal of ex officio, and the prosecutor applied for changes in indictment with the purport to increase the amount and amount of the false tax invoice received by the defendant as stated in the following criminal facts. Since this court permitted this, the judgment of the court below was no longer maintained.

3. Therefore, the judgment of the court below is reversed without examining the defendant's assertion of unfair sentencing, and the judgment below is reversed, and it is again decided as follows.

Criminal facts

The summary of the facts constituting an offense and the evidence established by the court below and the summary of the facts constituting an offense are as follows. The facts constituting an offense are as follows: (a) up to July 16, 2013: (b) the sum of supply values of KRW 25,739,717,272 on 31 occasions, such as the list of crimes (i) in annexed sheet of crimes; (c) the sum of supply values was issued at KRW 25,739,717,272; (d) the sum of supply values was 25,73,971,728 won; (e) the sum of supply values was 28,39,92, 298, 298, 296, 298, 298, 296, 2985, 296, 2985, 2965, 296, 2985, 2965, 2986, 2965, 2965, 25, etc.