1. The judgment below is reversed.

2. The defendant shall be punished by imprisonment for a term of two years and a fine of two billion won.

3. The defendant is above.

1. The summary of the grounds for appeal is as follows: (a) while operating D as described in the facts charged in the facts charged in the instant case, the Defendant did not engage in real transactions, such as selling waste glass, etc. to three enterprises, including waste metal, etc.; (b) merely received money from Q and K for living expenses, etc.; and (c) received or issued a false tax invoice in the name of D without a real transaction as stated in the facts charged in the instant preliminary facts charged; (d) the Defendant did not constitute a crime of violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) premised on a real transaction (the Defendant, while operating D at the beginning, did not pay value-added tax on the wind of 9-1 billion won from the purchasing source of waste glass, etc. while he did not evade taxes by fraud or other unlawful means, and even if he evaded taxes, he purchased waste glass equivalent to KRW 20.6 billion, and thus, the amount of evaded tax does not reach KRW 21,99,30,000.

A. The prosecutor of the main facts charged charged filed a public prosecution on the charge of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) as the primary facts charged under the premise that the defendant had made a substantial transaction, such as selling waste glass, etc. while operating D, and on the premise that the defendant was issued a false tax invoice without actual goods transaction, such as selling waste glass, etc., or issued a false tax invoice, as the ancillary facts charged.

The Defendant is Daegu North-gu from November 20, 201 to June 30, 201.