The judgment below

The defendant's violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (such as issuance of false tax invoices).

1. Summary of grounds for appeal;

A. As to Defendant 1’s violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) in its holding, the Defendant reflected the oil portion actually supplied or supplied at red point in the name of Red Branch, etc. (hereinafter “I”) in the list of total tax invoices in the name of Red Branch, and thus, there is no falsity in the list of total tax invoices prepared and submitted to the tax office.

The victim Q Q Co., Ltd (hereinafter " Q") and victim AL, AM, andN did not participate in the crime of fraud against the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the victim AD.

2) The punishment of the court below [the punishment of the court below is too heavy as to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Account Statement), each violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), five years of imprisonment and fine of 1,300,000,000 won for fraud, and fine of 3,00,000 won for the crime without accusation in its holding].

B. The lower court’s sentence against the Defendant by the Prosecutor is too minor.

2. Prior to the judgment on the grounds of ex officio appeal, the prosecutor applied for changes in the indictment to the effect that the part on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) against Q Q in the first instance court, and the subject of the judgment by this court was changed by permission. As such, among the judgment of the court below, the above part and the former part of Article 37 of the Criminal Act are concurrent crimes (such as issuance of false tax invoices), each of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), each of the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), and the part on

However, despite the above reasons for reversal of authority, the contents of deception between the facts charged in the original trial and the facts charged modified in the trial are substantially identical.