The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year and a fine of 900,000,000 won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Fact-misunderstanding Defendant: (a) issued tax invoices issued by E and I (referred to as “E, etc.” in cases where the above two companies are referred together in this context); and (b) a sum table of tax invoices by purchasing agency based on such invoices are all related to oil actually supplied by the Defendant; and (c) the Defendant did not prepare and submit a sum table of tax invoices by purchasing agency.

In addition, even if E, etc. are not the actual supplier of oil to the defendant, the defendant was unable to recognize such circumstances, and the company that supplied oil to him was E, etc., so there was no intention that the defendant would prepare and submit a list of false tax invoices by purchasing places.

Nevertheless, the court below found the defendant guilty of preparing and submitting a list of total account sheets by false purchasing companies with E, etc., and the judgment of the court below is erroneous in the misapprehension of facts, which affected the conclusion of the judgment.

B. The sentence sentenced by the court below to the defendant (two years of suspended sentence for one year of imprisonment, a fine of 900,000,000) is too unreasonable.

2. We examine ex officio prior to the judgment on the grounds for ex officio appeal.

On October 26, 2017, the Constitutional Court shall determine the period of detention in the event of failure to pay a fine or minor fine under Article 70 (Confinement in Labor House) of the amended provisions of Article 70 (2) of the Criminal Act.

(2) The retention period shall be determined for at least 300 days in cases where the fine to be imposed on the ship is at least 100 million won but less than 500 million won, for at least 500 million won in cases where the fine to be imposed on the ship is at least 100 million won, for at least 500 days in cases where the fine to be imposed is at least five billion won, and for at least 1,000 days in cases where the fine

The provisions of this Act shall apply to cases where a public prosecution is instituted for the first time after this Act enters into force.

“” Article 2.2 of the Addenda to the Criminal Act (Law No. 12575, May 14, 2014).