The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

except that the ruling shall be made for one year from the date of the final judgment.

1. The summary of the grounds for appeal (unfair punishment) of the original judgment is too unreasonable.

2. The sum of supply values of false tax invoices, etc. issued by the judgment Defendant exceeds KRW 1.28 billion, and the issuance and reception of false tax invoices is a serious criminal that may interfere with the State’s legitimate exercise of the right to collect taxes, etc. is disadvantageous.

However, there is no record of criminal punishment exceeding a fine, and there is no record of criminal punishment for the same crime, and the defendant did not refuse the request of F, which is the actual representative director of E Co., Ltd., which was in the transactional relationship, and there are favorable circumstances such as partial consideration of the circumstances of the crime, the fact that there is no benefit acquired by the defendant from each of the crimes of this case or that the defendant seems to be minor, and the sentencing conditions such as defendant's age, character, character, environment, motive, means and result of the crime of this case, circumstances after the crime, balance between F and sentencing, and the sentencing guidelines of the sentencing committee of the Supreme Court as to each of the crimes of this case, the scope of the recommended sentence according to the sentencing guidelines of the sentencing committee of the Supreme Court is 10 months in imprisonment with prison labor for each of the crimes of this case, and the scope of recommendations according to the sentencing guidelines of the sentencing committee of the Supreme Court is 3 billion won in prison for 1 month, and it is recognized that the decision of the recommendation field, the sentencing range (limited area), the recommended range of execution (hereinafter).

3. The lower judgment is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the Defendant’s appeal is based on its reasoning, and the following judgment is rendered again after pleading.

Criminal facts

The defendant is the real representative of C, which is a human management company located in Seongbuk-gu, Sungnam-si, and is the contractor in relation to the new construction of D, Seosan-si.