The judgment of the court below is reversed.

Defendant shall be punished by a fine of three million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. In addition, the Defendant did not enter a list of total tax invoices in the instant case, and there was no fact that the Defendant received a refund of value-added tax from the National Tax Service, and thus, there was no tax evasion, tax deduction, or exchange deduction, and thus, the Defendant did not constitute a crime of violation of the Punishment of Tax Evaders Act against the Defendant.

B. In light of the following: (a) the instant crime by the prosecutor submitted a list of total tax invoices equivalent to KRW 400 million in total, in light of the negative impact on the national tax policy and society, and the scale of the crime, etc., the crime was not committed; (b) the Defendant did not transfer its liability to D up to the trial; and (c) the Defendant was sentenced to a fine of KRW 5 million with respect to the submission of a list of total tax invoices by seller to the Defendant’s operating company; and (d) the Defendant was sentenced to a fine of KRW 5 million with respect to the submission of a false list of total tax invoices by seller, it is unreasonable for the lower court to have excessively une

2. Determination

A. According to the judgment of the court below and the evidence duly adopted and examined by the court below as to the Defendant’s assertion, the Defendant, while filing the final return of value added to the second year of 2010, did not have any transaction with FF Co., Ltd. and LABC Co., Ltd., and LABC Co., Ltd., and LABC, can be sufficiently recognized that the Defendant submitted a list of false tax invoices by customer and a list of tax invoices by customer.

B. Article 10(3)3 of the Punishment of Tax Evaders Act provides that “The act of submitting to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or receiving goods or services” itself shall be punished. As such, the Defendant did not acquire tax benefits due to the submission of a false list of total tax invoices by customer and a list of total tax invoices by customer, as alleged by the Defendant.

Even if there is any influence on the establishment of crimes set forth in the above provision.