The judgment of the court below is reversed.

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

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

1. Summary of grounds for appeal;

A. Of the facts charged in the judgment below, the value-added tax fraud on the victim F among the facts charged in the judgment below is hard to believe that there is no other evidence to acknowledge it as well as the victim F’s statement.

This part of the judgment of the court below was erroneous.

B. The punishment sentenced by the lower court (one year and six months of imprisonment) is too unreasonable.

2. Judgment on the assertion of mistake of facts

A. In a criminal trial, the conviction in the relevant legal principles should be based on evidence with probative value sufficient to confluence that the facts charged are true beyond a reasonable doubt. If there is no such proof, the conviction cannot be found even if there is suspicion of guilt against the Defendant (see, e.g., Supreme Court Decisions 2001Do2823, Aug. 21, 2001; 2005Do8675, Mar. 9, 2006). B. 1) The summary of this part of the facts charged is as follows: (a) the Defendant paid the victim F the value-added tax of 1/2 and the value-added tax of 112, among the commercial buildings of this case 203 sold by the victim F; (b) the Defendant paid the victim F with the refund of value-added tax; and (c) the Defendant’s money transferred the value-added tax of 1/200,000 won by fraud from the victim on Oct. 11, 2011;

2) According to the evidence duly adopted and examined by the lower court, the fact that the Defendant received each of the above money on each of the above dates is recognized.

However, as above, the victim F’s statement is practically true as direct evidence that the Defendant received the amount of additional value-added tax by making a false statement as above. Therefore, in order to recognize the Defendant guilty of this part of the facts charged, there should be credibility to exclude a reasonable doubt in the statement.

However, in full view of the following facts admitted by the records of this case, this case’s records are examined.