The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor of the gist of the grounds for appeal, it is sufficiently recognized that the Defendant: (a) prepares the purchase data of H Co., Ltd. (hereinafter “H”) the owner of the actual inspection; or (b) manufactures a business entity without a real entity “E” to reduce the tax burden by reducing the sales size of the above company; and (c) obtains a false tax invoice borrowed only in the name of E or issues a false tax invoice, as indicated in the facts charged, even if no real transaction with

Nevertheless, the court below judged otherwise that E had real transactions with various enterprises, including H, and acquitted the facts charged of this case.

Therefore, the court below erred by misapprehending the facts and affecting the conclusion of the judgment.

2. Determination

A. A summary of the facts charged 1) No person shall submit a false list of total tax invoices to the Government without supplying or being supplied with the goods or services under the provisions of the Value-Added Tax Act. Nevertheless, the Defendant, as the actual survey owner of H, shall make a preliminary return of value-added tax for the first period of April 25, 2008 to E in the Nowon-gu Tax Office of North America on April 25, 2008, and the Defendant did not supply the goods to H, and did not receive the goods from the limited liability company I, etc., the Defendant, as stated in the attached list of crimes in the judgment below (as listed in 1, the total amount of KRW 1,492,770,50 in the above H, etc.) and supplied the goods equivalent to the total of KRW 446,48,492 from the above limited liability company I, etc., prepared a false list of total tax invoices and the list of total tax invoices to the above public official in charge, and submitted the final return for the second period of value-added tax year 208.