All appeals filed by the defendant and prosecutor are dismissed.

Summary of Grounds for Appeal

Defendant

Since the defendant related to misunderstanding of facts C (Article 1-2(b) of the original judgment) actually supplied F and G with the waste Dong, etc. while operating C, Article 1-2(b) of the decision of the original judgment.

Contents entered in the list of total tax invoices by customer as described in paragraph (1) are not false.

H (Paragraph 2 of the judgment below) The relevant H was actually supplied with the N and M, and actually supplied O and P with the waste Dong, etc., so the details stated in the list of the total tax invoices by seller and by seller as stated in paragraph 2 of the judgment below are not false.

The Defendant, as H’s employee, only provided administrative services such as issuance of tax invoices and account transfer according to I’s instructions, and knew that H was supplied with actual closures, etc. by the purchaser and actually supplied them to the seller.

Therefore, the defendant cannot be deemed to submit a list of total tax invoices by false seller and by false seller as stated in paragraph (2) of the judgment below in collusion with I.

The punishment imposed by the court below on the defendant (two years and six months of imprisonment and fine 2.8 billion won) is too unreasonable.

As to the part of the lower court acquitted the Defendant, in full view of the remittance and withdrawal of the scrap metal price, the details of N’s sales and purchase declaration, the unpaid amount of value-added tax, the details of S and Q’s statements, and the developments leading to the establishment of H, the lower court erred by misapprehending the legal doctrine.

On the other hand, the court below rejected the above argument in detail by stating the argument in the item "a judgment on the defendant's and his defense counsel's assertion" in the judgment of the court below, which states that the defendant's assertion of mistake of facts as to the grounds for appeal of this case is identical to the grounds for appeal of this case. In light of the records and legal principles, the judgment of the court below is justified and it is so decided.