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The judgment below
The part against the defendant shall be reversed.
A defendant shall be punished by imprisonment for one year.
Reasons
1. The judgment of the court below on the gist of the reasons for appeal (the imprisonment of 10 months, the suspension of execution of 2 years, and the fine of 5 million won) is too uneased and unreasonable.
2. We examine ex officio prior to the judgment on the grounds for ex officio appeal.
At the beginning of July 2012, the Prosecutor drafted a seal in D's name "F", "L", "12,00 won", "12,00 won" in the supply price column, and "12,00 won" in the item column, "OV, optical cable (OV), optical cable (OV), optical cable (OV), optical cable (OV), optical cable (OV), cable carrier (COD3), and cable carrier's name after the date of its preparation, as the Defendant supplied L with "F", "L" in the supplier column of the invoice site, as he did not supply goods or services.
In addition, from around that time to November 28, 2014, the Defendant prepared a false tax invoice of the amount equivalent to KRW 494,638,100 in total, 55 times as shown in the annexed Table 1 table of crime, and the Defendant added and revised the same Article to the effect that the Defendant forged the tax invoice of the name D related to rights and obligations for the purpose of exercising the rights and obligations, and applied for the amendment of the Punishment of Tax Evaders Act (Article 10(3)1 and Article 10(5) of the Punishment of Tax Evaders Act (Article 231 of the Criminal Act) to add and revise the “Article 231 of the Criminal Act” in Article 10(3)1 and Article 10(5) of the Punishment of Tax Evaders Act (Article 10(5) of the applicable Act). The subject of the
As seen below, this Court found the Defendant not guilty of the primary facts charged and found the Defendant guilty of the primary facts charged, so the lower judgment was no longer maintained.
3. Thus, the judgment of the court below is reversed ex officio. Thus, Article 364 (2) of the Criminal Procedure Act without examining the prosecutor's improper grounds for sentencing.