The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts and legal principles 1) The Defendant’s assertion that certain acts are not recognized as “for-profit purposes”, which is the requirement for the application of Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, is merely an act of receiving a false tax invoice of KRW 1,596,150,000 from “E” in the aggregate of the supply prices, and it is nothing more than an act of keeping the purchase data related to the false tax invoice issued by the Defendant in compliance with the accounts, and it does not have an intention to obtain any separate economic benefits. Thus, the Defendant had a “for-profit purposes” as to the act of receiving the above false tax invoice.

subsection (b) of this section.

The Defendant’s act of preparing a list of total tax invoices by false buyers and submitting them to the Government is nothing more than an ex post facto act inevitably accompanying the receipt of a false tax invoice, and it does not have an intent to obtain any separate economic benefits. Thus, the Defendant’s act of submitting a list of total tax invoices by false buyers was “for profit-making purposes.”

subsection (b) of this section.

Nevertheless, the lower court erred by misapprehending the legal doctrine regarding the recognition of “for-profit purposes” or by misapprehending the fact, thereby receiving 28 copies of the false purchase tax invoice as seen above, and by preparing a list of the accounts of separate accounts by false buyers and submitting it to the government.

2) In calculating the “total amount of supply value, etc.,” which is the standard for aggravated punishment pursuant to Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, the amount of supply value recorded in each false tax invoice in calculating the “total amount of supply value, etc.,” which is the standard for aggravated punishment pursuant to Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes (hereinafter “Aggravated Punishment, etc.”).