The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of one year and three months.

However, for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. In operating the scrap metal company with the trade name of "E", the defendant was actually supplied with the waste cable and paid the price by each customer as indicated in the crime sight table as indicated in the judgment below, and the court below found the defendant guilty of the facts charged of this case. Thus, the court below erred by misapprehending the facts and affecting the conclusion of the judgment.

B. Even if the Defendant’s conviction is recognized, the lower court’s imprisonment (one year and three months of imprisonment) is too unreasonable.

2. Determination

A. A business operator who supplies goods or services pursuant to the Value-Added Tax Act, issues a tax invoice to the business operator who receives the goods, and further, the person liable to pay value-added tax should be deemed to be a person who actually receives goods or services from the business operator who does not form a nominal legal relationship with the business operator who supplies goods or services, or who actually trades the goods or services to the person who receives the goods

(See Supreme Court Decision 2008Do1715 Decided July 24, 2008 (see, e.g., Supreme Court Decision 2008Do1715, Jul. 24, 2008). Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) punished the act of issuing or receiving a tax invoice without being supplied with goods or services. This includes not only the act of delivering or receiving a tax invoice without being supplied with goods or services, but also the case where a person supplied goods or services receives a tax invoice prepared by another person who is not the actual supplier of the goods or services.

(see, e.g., Supreme Court Decision 2007Do10502, Jan. 28, 2010). The Defendant also asserted as the grounds for appeal under this part of the judgment below, and the lower court on this point.