The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal is unreasonable because the punishment imposed by the court below against the defendant (two months of imprisonment, two years of suspended execution, two hours of community service order) is too unreasonable.

2. The crime of this case pertains to the issuance or receipt of a false tax invoice, which causes interference with the national legitimate exercise of the right to tax collection and undermining the sound order of commercial transactions, and thus, the liability for such crime is not less than 12 times, the number of times a false tax invoice is issued and received, and the total value of supply is about 1.5 billion won, which is disadvantageous to the Defendant.

However, considering the following factors: (a) the Defendant recognized the Defendant’s mistake; (b) there is no specific criminal history other than fines; (c) the Defendant issued or received a false tax invoice for the purpose of evading tax; and (d) the Defendant paid the value-added tax collected by the Defendant for the purpose of evading tax; and (c) the circumstances favorable to the Defendant, such as the Defendant’s age, character and conduct, environment, circumstances of the crime, and circumstances after the crime, the lower court’s punishment seems to be somewhat unreasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is justified, and the following decision is rendered again.

[Discied reasoning of the judgment below] Criminal facts and summary of evidence against the defendant recognized by the court is identical to that of each corresponding column of the judgment below. Thus, they are cited as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each case concerning the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. We examine the sentencing of Article 62-2(1) of the Social Service Order Act prior to the reasons.