The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

However, for a period of two years from the date this judgment becomes final and conclusive.

The summary of the grounds for appeal (unfair punishment) of the lower court's sentencing (limited to imprisonment for eight months, two years of suspended sentence, and fine for 380 million won) is too unreasonable.

Judgment

The supply price of false tax invoices issued by the Defendant is a large amount exceeding 3.7 billion won in total, and the Defendant also received money equivalent to 2.5% in return for the issuance of false tax invoices from some companies. In light of the size of the processing transaction (around 2.6 billion won) related to the issuance of false tax invoices, the Defendant’s profits (i.e., approximately 52 billion won x 2.6 billion won) through 130 million won in return for the issuance of false tax invoices are disadvantageous to the Defendant.

However, it is necessary to fully consider the following circumstances in determining the scope of criminal liability against the accused.

① The Defendant paid a total of KRW 695 billion tax omitted due to the non-issuance of sales tax invoices (i.e., value-added tax amounting to approximately KRW 4.6 billion, KRW 263 billion, KRW 263 million, and KRW 26 million, respectively).

Examining the calculation details of the above tax, the name of the additional tax for under-reporting, non-payment, issuance of false tax invoices, and non-performance of evidence can be identified at approximately KRW 325 million.

As can be seen, the Defendant paid the amount much higher than the profits acquired in return for the issuance of the false tax invoice as additional tax, etc., thereby having paid the economic compensation for his mistake. As a result, the Defendant did not have any more profits arising from the instant crime.

② The fact that the Defendant committed the instant crime is that the reality of the laundry industry, most of which consumers of laundry materials are laundry workers, has caused the instant crime.

The Defendant consistently fails to receive a tax invoice from an investigative agency to a trial, thereby filing a sales report.