All the judgment below is reversed.

Defendant

A Punishment of a fine of 10 million won for A, and a fine of 1.0 million won for Defendant B.

1. The summary of the grounds for appeal (e.g., e., a fine of KRW 15 million, Defendant B: a fine of KRW 30 million) of the lower court is too unreasonable.

2. The crime of violating the Punishment of Tax Evaders Act requires strict punishment as a crime that interferes with the exercise of national tax collection authority and damages the tax justice.

The total amount of the false tax invoices issued by the Defendants in collusion exceeds 70 million won.

However, the defendants are able to recognize all crimes from investigative agencies and repent their errors.

The Defendants issued a processed tax invoice for construction contracts at the request of the F, a superior trading company, and delivered all the remaining amount corresponding to the value of supply and the amount of value-added tax and global income tax that should be paid to the F, and the Defendants did not engage in any act of lending, attempting to attract investment, etc. using the processed tax invoice, and did not gain any profit because they did not receive any actual construction work.

Defendants have no record of punishment for the same kind of crime.

In addition, considering the various circumstances that are the conditions for sentencing as shown in the records and arguments of this case, the sentence imposed by the court below against the Defendants is deemed to be too unreasonable.

3. In conclusion, the defendants' appeal is with merit. Thus, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the following judgment is rendered again after pleading.

[Discied reasoning of the judgment below] Criminal facts and summary of evidence recognized by the court is identical to the facts constituting a crime and summary of evidence, and thus, the summary of evidence is identical to each corresponding column of the judgment below. Thus, it is acceptable in accordance with Article 369 of

Application of Statutes

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); and Article 10(3)1 of the Criminal Act concerning criminal facts.