The appeal is dismissed.

The grounds of appeal are examined.

1. As to the ground of appeal No. 1, the lower court rejected the Defendant’s assertion that the act of issuing or receiving the revised tax invoices does not constitute the elements of a crime under Article 10(3)1 of the former Punishment of Tax Evaders Act, in itself, when it is determined that the act of issuing or receiving the revised tax invoices is subject to punishment under Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same).

The judgment below

Examining the reasoning in light of the relevant legal principles and evidence duly admitted, the lower court did not err by misapprehending the legal doctrine on tax invoices under Article 10(3)1 of the former Punishment of Tax Evaders Act, as otherwise in the grounds of appeal.

2. Regarding ground of appeal No. 2

A. Article 8-2(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Specific Crimes Aggravated Punishment Act”) provides that “a person who commits a crime under Article 10(3) of the Punishment of Tax Evaders Act for the purpose of profit-making shall be punished aggravatingly by classifying the value of supply or the sum of the value of supply or the amount of sales purchases entered in the list of the total tax invoices by seller and seller listed in the tax invoice, etc. (hereinafter “total amount of supply values, etc.”) into five billion won or more ( Subparagraph 1) and five billion won or more ( Subparagraph 2).

On the other hand, Article 10(3)1 of the former Punishment of Tax Evaders Act imposes a punishment for issuing or being issued tax invoices under the Value-Added Tax Act without supplying or being supplied with goods or services.

This is to punish the act of receiving tax invoices without real transactions, thereby promoting the normalization of the order of receiving tax invoices.

(See Supreme Court Decision 2012Do7768 Decided April 30, 2014). B.

According to these regulations, Article 8-2 (1) of the Specific Crimes Aggravated Punishment Act provides that the total amount of supply is more than a certain amount.