The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for a year and a fine of KRW 7.1 million.

The above fine shall be imposed on the defendant.

1. On May 30, 2016, the lower court found the Defendant not guilty of the issuance and receipt of false tax invoices until May 30, 2016 among the facts charged against the Defendant, and found the Defendant guilty of the issuance and receipt of false tax invoices after June 1, 2016. Accordingly, only the Defendant filed an appeal against the guilty portion of the lower judgment, and the prosecutor did not file an appeal.

Therefore, the lower court’s issuance and receipt of a false tax invoice by May 30, 2016, which was found not guilty on the grounds, may be reversed in the trial in accordance with the principle of no appeal (see, e.g., Supreme Court Decisions 2004Do5014, Oct. 28, 2004; 2009Do12934, Jan. 14, 2010) but may not be determined on the part thereof.

Therefore, the scope of this court's judgment is limited to the conviction part of the judgment below.

2. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below on the defendant (two years of suspended sentence for one year of imprisonment and fine 13.5 million won) is too unreasonable.

3. Determination as to the issuance or receipt of false tax invoices, such as each of the crimes in this case, are disadvantageous to the Defendant, such as the following: (a) the issuance or receipt of false tax invoices, which interferes with the legitimate exercise of the right to tax collection by the State; (b) damage to the tax justice; and (c) disrupt the sound order of commercial transactions; and (d) a severe punishment is necessary for the general public who faithfully fulfills his/her duty to pay taxes; and (c) the total amount of false tax invoices issued and received by the

On the other hand, each of the crimes in this case appears to have been involved in the crime of issuing false tax invoices while lending the name to AF, and the defendant has reached the trial.