The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years and a fine for 16 billion won.

The above fine shall be imposed on the defendant.

Summary of Reasons for appeal

A. For reasons of appeal, the Defendant and the defense counsel’s mistake of facts and misapprehension of the legal principles, and the tax invoice Nos. 1 through 31 of the annexed crime list as indicated in the judgment of the court below was completed as of November 29, 2019, which was the date of the institution of the instant indictment. The tax invoice Nos. 53 through 57 was completed as of March 26, 2020 when the prosecution applied for the modification of indictment.

However, on October 19, 2020, stating that the above argument is withdrawn at the third trial date, the court stated the "written opinion on the public trial" as of October 19, 2020. This part of the grounds for appeal is deemed to have been withdrawn.

1) A Co., Ltd. (hereinafter referred to as the “Co., Ltd.”) operated by Defendant C (except for the case where the first name is mentioned in the name of the company) is supplied to gas stations through S that actually received oil from D and E and paid the price, and then received tax invoices of the supply value equivalent to the oil price from D and E. Thus, each tax invoice and the purchase price invoice by each purchaser are not a false list of total tax invoices in the holding of the lower judgment.

B) Even if the tax invoice, etc. issued under the name D and E was falsely prepared without real transactions, the Defendant did not have any awareness or intent as to it.

C) Nevertheless, the lower court erred by misapprehending the legal doctrine or misapprehending the fact that the lower court found the Defendant guilty of the instant facts charged.

2) The lower court erred by misapprehending the legal doctrine that the sum of supply values, which serve as the basis for the calculation of fines, was erroneous in the calculation of fines, is recognized as KRW 71,750,156,370, not KRW 35,875,078,185, not KRW 71,750,156, and thus excessively calculated fines.

B. The punishment sentenced by the lower court (three years of imprisonment and a fine of 16 billion won) is too unreasonable.

ex officio determination.