The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 20,000,000.

The above fine shall not be paid by the defendant.

1. The decision of the court below on the gist of the reasons for appeal (10 months of imprisonment) is too unreasonable.

2. Determination is based on the facts that the Defendant issued or received a false tax invoice at least 73 times from May 2014 to March 2015, the total supply amount of the false tax invoice reaches KRW 2.7 billion, and the Defendant committed the instant crime during the period of repeated crime (crime). It is a favorable reason for sentencing that the Defendant paid approximately KRW 24.5 million out of the value-added tax in arrears at the trial, KRW 40 million out of the amount of additional value-added tax in arrears, the confession of the crime, and the fact that the Defendant was against himself/herself while committing the crime, and was detained for 140 days.

In full view of the above sentencing factors, in light of the Defendant’s age, family relation, economic situation, background and motive leading up to the commission of the crime, and all other matters pertaining to the sentencing as indicated in the records and arguments of this case, the sentence of the lower judgment is somewhat inappropriate and thus, the Defendant’s assertion is with merit.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit, and the judgment below is ruled again as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court is identical to the facts stated in the corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Optional to the punishment);

1. former part of Article 37 of the Criminal Act, and Article 20 of the Punishment of Tax Evaders Act (referring to the sum of fines after prescribing them for each crime);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 57 of the Criminal Act including the number of days of detention in prison;