The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

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

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) by the lower court is too unreasonable.

2. The crime of this case is acknowledged in that the defendant, while operating five D households, submitted to the competent tax office the false total tax invoice on which the purchase amount was omitted from January 2009 to January 201, 201, and evaded the value-added tax and the comprehensive income tax of KRW 8400,000,000 for a total of six months every four years. In light of the period of the crime and the omitted purchase amount, the size of evaded tax amount, etc., the defendant's liability for the crime is not easy, and such crime is not good in that it disturbs the national tax order and damages the tax justice as well as may adversely affect the public's awareness of tax payment.

However, the defendant accepted it from the investigation stage to 110 days, and made a mistake against his depth while living in custody. The crime of this case is recognized as follows: (a) if the purchaser company fails to receive the tax invoice normally due to the circumstance that the purchaser company could not receive the tax invoice properly; and (b) if the purchaser company failed to obtain a considerable amount of input tax deduction because it could not receive the tax invoice properly, the actual amount of value-added tax evasion would be less than the tax evasion amount of this case; (c) the real estate and motor vehicles owned by the defendant will be recovered in light of its officially announced value or market value; (d) the real estate and motor vehicles owned by the defendant will be recovered most of the tax evasion amount in the future; (e) the closure of all five households operated by the defendant of this case; and (e) the defendant's first crime without any criminal power.