The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 50,000,000.

The defendant does not pay the above fine.

1. The main point of the grounds for appeal is that the lower court’s punishment (an amount of KRW 70 million) is too unreasonable.

2. The crime of this case was committed in the name of another company that is not the actual supplier, and the defendant was issued a false purchase tax invoice under the name of another company that is not the actual supplier, and was not issued a tax invoice from the actual supplier. It is judged that the sentence of the court below is somewhat unfair in light of the favorable circumstances, such as the defendant's age, sex, environment, family relationship, circumstances of the crime, and circumstances after the crime, and various sentencing conditions as shown in the records and arguments of this case, such as the fact that there is no record of criminal punishment, the defendant's failure to comply with the request of the construction business operator in the subcontract relationship, and the defendant's failure to comply with the request of the construction business operator in the subcontract relationship, which led to the crime of this case.

3. Since the appeal by the defendant is well-grounded, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the appeal by the defendant is again decided as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are identical to the corresponding columns of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices), Article 10(2)1 of the Punishment of Tax Evaders Act (the receipt of tax invoices), and the selection of fines, respectively, for the crimes committed;

1. The former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (Article 38(1)2 of the Criminal Act shall not apply, while Article 38(1)2 of the Criminal Act shall not apply, and the punishment of a fine prescribed in the Punishment of Tax Evaders Act shall be aggregated after the separate provisions are prescribed).