The judgment of the court below is reversed.

The sentence against the accused shall be 30,000,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. The actual operator of D (hereinafter only referred to as “D”) and the person who prepared a list of tax invoices or a list of tax invoices in this case shall be L, and even if the Defendant did not participate in the instant crime, the lower court convicted the Defendant by misunderstanding the facts, thereby convicted him.

B. The sentence imposed by the lower court on the Defendant of unreasonable sentencing (the fine of KRW 30 million) is too unreasonable.

2. Determination

A. (1) The judgment of the court below is ex officio prior to the defendant's assertion, and the crime under paragraph (1) of the crime of the judgment of the court below is committed by the defendant on the following grounds: (a) the defendant submitted a false list of the invoice by customer and the invoice by seller when filing a return of value-added tax for the second time in 2008; and (b) the defendant submitted a false list of the invoice by customer; (c) according to the records of this case, it can be known that the defendant submitted a list of tax invoices by customer to the head of Sungdong Tax Office on January 25, 2009 as an accompanying document of the return; (d) each of the above crimes is in a mutually competitive relationship; and (e) the court below erred by misapprehending the legal principles on the determination of the number of crimes and thereby adversely affecting the conclusion

(2) Furthermore, the lower court: (a) selected the Defendant to apply the respective fines under Article 11-2(4)1 and 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same), and subsequently, sentenced the Defendant to a fine by applying Article 38(1)2 of the Criminal Act on the grounds that each crime of violating the Punishment of Tax Evaders Act is in a substantive concurrent relationship.

However, Article 4 (2) of the former Punishment of Tax Evaders Act provides that "a person who commits an offense referred to in Article 11-2 shall not be subject to the provisions on restricted aggravation with respect to concurrent fines under Article 38 (1) 2 of the Criminal Act."