The defendant's appeal is dismissed.

1. Grounds for appeal;

A. The issuance and receipt of false tax invoices by mistake of facts and misapprehension of legal principles, and the submission of a false list of tax invoices, are ① real transactions, not false.

② Since the instant transaction is not the processing transaction but the “cases where the supplier is differently entered in the tax invoice,” Article 8-2 of the Act on Special Cases Concerning the Aggravated Punishment, etc. of Specific Crimes and Article 10(1) and (2) of the Punishment of Tax Evaders Act, which is not Article 10(3) of the Punishment of Tax Evaders Act, shall apply.

③ The Defendant’s statement made at the prosecution was made from February 8, 2012 to around 3:30 to about 26 hours, and was made in the state of her mental divorce, and thus, it is difficult to recognize voluntariness and authenticity.

B. The sentence imposed by the court below on the defendant is too unreasonable.

2. Determination

A. 1) The Punishment of Tax Evaders Act punishs the act of issuing or receiving a tax invoice without being supplied with or being supplied with goods or services. This includes not only the act of issuing or receiving a tax invoice without being supplied with or being supplied with goods or services, but also the case where a person who is supplied with goods or services receives a tax invoice prepared by a person other than the actual supplier of the goods or services (see, e.g., Supreme Court Decision 2007Do10502, Jan. 28, 2010). Furthermore, a tax invoice is issued by a business operator who supplies goods or services under the Value-Added Tax Act, and a person liable to pay value-added tax is a person who actually received goods or services from the supplier or trades the goods or services with the supplier, not by forming a legal relationship with the supplier or the supplier.