All appeals by the Defendants are dismissed.

Summary of Grounds for Appeal

A. The Defendants (legal scenarios) filed a tax return with a tax accountant’s advice to pay the tax imposed on the land transaction in the name of an executive officer or employee of a corporation, and determined the amount equivalent to the expenses paid by the corporation in the process as the sales agency service fee for the land owner in the process and issued the tax invoice as a legally permissible act. This is a legal error without recognizing that the tax invoice is false, and such mistake does not constitute a crime on justifiable grounds.

Nevertheless, the judgment of the court below which found Defendant A guilty of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery of False Tax Invoice) and the Punishment of Tax Evaders Act by Defendant B was erroneous in the misapprehension of legal principles.

B. Defendant A (unfair punishment)’s fine of the lower court (480,000,000 won) is too unreasonable, and thus, the suspension of execution or suspension of sentence is sought.

2. Determination

A. In full view of the facts and circumstances revealed by the court below's duly admitted and investigated evidence, the court below's determination that "the issuance of a false tax invoice by the defendant A without supplying goods or services is merely merely a legal ground, and it cannot be deemed that there is a justifiable ground for mistake," is just, and there is no error in the misapprehension of legal principles as argued by the defendants.

As alleged by the Defendants, even if the Defendants reported the amount of income from land sale as corporate tax and deducted the amount of land purchase from the cost, but the amount of tax actually paid is almost different from the amount of tax.