All appeals filed by the defendant and prosecutor are dismissed.

1. The decision of the court below on the gist of the grounds for appeal (two years of imprisonment and a fine of 1.8 billion won) is too unreasonable;

(b)the above sentence is too unfeasible to the defendant.

(Public Prosecutor) 2. Determination

A. The crime of this case is a false tax invoice with the content that the sum of the supply values exceeds 17 billion won, although the defendant conspired with D, who is a student of a private village, in the course of operating (ju) H, did not actually receive scrap metal from F.

According to the evidence duly admitted and examined by the court below, criminal facts against the defendant are found guilty.

F was finally determined upon sentence of two years and six months of imprisonment and fine of two billion won for a crime that issued a tax invoice of the aggregate of the same value of supply.

(In Mancheon District Court 2013Gohap315, Seoul High Court 2013No2827, Supreme Court 2013Do15470). The crime was planned and organized through 151 times.

The total value of supply of false tax invoices reaches a large amount.

It is necessary to eradicate this act strictly in terms of not only seriously impeding national tax collection but also impairing the order of sound commercial transactions by encouraging so-called non-data collection transactions.

On March 2011, the Defendant issued a false tax invoice with respect to the scrap metal transaction.

‘The fact of the crime' is punishable by a fine.

According to this, the nature of the defendant's crime is important, and strict punishment corresponding to the degree of responsibility is required for the defendant.

However, it is reasonable to consider the fact that the defendant seems to have substantial profits, that the defendant recognized the crime and divided the defendant's mistake in depth, that there is a little degree of consideration in judging the degree of co-offender's participation, and that there is no criminal record above the suspended execution so far.

Otherwise, in light of the financial status of the defendant.