The judgment of the court below is reversed.

A defendant shall be punished by imprisonment with prison labor for a year and a fine of 12 million won.

The above fine shall be imposed on the defendant.

1. The summary of the grounds for appeal (one year of imprisonment, two years of suspended execution, and 80 hours of community service) of the lower court is deemed to be too uneasy and unfair.

2. It is reasonable to take into account the fact that there is no criminal history for the accused in judgment, there is no criminal history exceeding fines, and that the accused both recognizes the crimes of this case.

However, as the Defendant was supplied with goods worth KRW 940 million in total, the crime is not good even if the Defendant submitted a list of total tax invoices by seller on false entries, as if he were to supply goods worth KRW 1.74 billion in total, even though the Defendant submitted a list of total tax invoices by seller on false entries, it is not good for the Defendant to pay all the taxes from this case.

In full view of these circumstances, the lower court’s punishment is too uneasible and unreasonable, taking into account the following circumstances: (a) motive and background leading up to the instant crime; (b) means and consequence; (c) the circumstances before and after the instant crime; (d) the Defendant’s age, character and conduct; and (e) the circumstances of sentencing indicated in the instant

3. In conclusion, the prosecutor's appeal is with merit, and the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and it is again decided as follows.

Criminal facts

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

Application of Statutes

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) on the basis of the relevant

1. Imprisonment with prison labor among concurrent crimes: the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act: concerning the concurrence of fines under the former part of Article 37 of the Criminal Act and Article 20 of the former Punishment of Tax Evaders Act and Article 38 (1) 2 of the Criminal Act;