The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for ten months and a fine of ten thousand won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Legal principles (the second half of 2008) are merely to collect commission fees for consignment sales, and the parties to the transaction are consumers who purchase goods with the Defendant Company. Thus, the issuance of a tax invoice by the Defendant to the consumers who purchase goods that are not the same as the consignee is lawful and real transaction is also lawful. Thus, the court below found the Defendant guilty of all the facts charged of this case by misapprehending legal principles, which affected the conclusion of the judgment, although the tax invoice issued by the Defendant cannot be deemed false.

B. The lower court’s sentence against the Defendant of unreasonable sentencing (one hundred months of imprisonment, two years of suspended sentence, and fine of ten million won) is too unreasonable.

2. Before determining the grounds for appeal by the Defendant’s ex officio, the lower court ex officio examined the facts charged in the instant case, and applied Article 10(3)1 and (5) of the Punishment of Tax Evaders Act to the facts charged in the instant case.

However, the former Punishment of Tax Evaders Act was partially amended by Act No. 9919, Jan. 1, 2010; the above Act was enforced from the date of its promulgation pursuant to Article 1 of the Addenda, and Article 2 of the Addenda thereto stipulates that the application of penal provisions to acts before the enforcement of the above Act is in accordance with the previous provisions. Since the crime of this case was committed over 151 times in total from July 31, 2008 to December 31, 2009, the court below erred by applying the former Act even though it had been applied to the above partial amendment.

Meanwhile, the crime of violating the Punishment of Tax Evaders Act is stipulated not to be subject to a limited aggravation under Article 38(1)2 of the Criminal Act in relation to the aggravation of concurrent crimes under Article 4(2) of the same Act, but the judgment of the court below on the ground that in applying the statutes, Article 38(1)2 of the Criminal Act is added to the aggravation of concurrent crimes in applying the statutes.