The judgment of the court below is reversed.

Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 1.1 billion won.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts and misunderstanding of legal principles have done normal real transactions with each other, the Defendant did not supply goods and does not issue a false sales tax invoice. 2) The punishment sentenced by the lower court of unreasonable sentencing (one year and six months of imprisonment, and fine 1.1 billion won) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. We examine ex officio prior to the judgment on the grounds for appeal ex officio.

According to the evidence submitted by the prosecutor at the trial court, the defendant can be found to have been sentenced to four months of imprisonment for fraud at the Suwon District Court on April 3, 2019 and two years of suspended execution, which became final and conclusive on April 11, 2019.

Therefore, each crime of the judgment of the court below against the defendant is in the relation of a concurrent crime with the above crime of fraud for which judgment has become final and conclusive, and in accordance with the first sentence of Article 39(1) of the Criminal Act, a sentence should be imposed in consideration of equity in the case where the judgment is concurrently rendered. Thus, the judgment of the court below cannot

However, the defendant's assertion of misunderstanding of facts and misapprehension of legal principles is still subject to the judgment of this court, which will be examined below.

3. Judgment on the defendant's misconception of facts or misapprehension of legal principles

A. The summary of the judgment of the court below also asserted the same purport as this part of the grounds for appeal, and in full view of the following circumstances, the court below determined that C, operated by the defendant, formed a nominal legal relationship between the seller and the seller to whom the waste Dong was supplied, and cannot be deemed as a transactional act that actually received and sold the waste Dong from the waste collector.

(1) The business registration of a defendant, details of issuance of tax invoices, transfer experience of a defendant, details of individual transactions claimed by the defendant, price consultation process, confirmation of transaction goods, etc.