All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of the facts and legal principles, Defendant A, who received an order from G (hereinafter “G”) to conduct the business in the name of “I”, had theJ produce and deliver the goods to G, and was aware that there was a real transaction between G and I, so there was no intention or illegality in violation of the Punishment of Tax Evaders Act.

Nevertheless, the lower court erred by misapprehending the legal doctrine on the criminal intent of the crime of violating the Punishment of Tax Evaders Act, thereby adversely affecting the conclusion of the judgment, by finding the Defendant guilty of each of the charges in this case.

B. In light of the following: (a) there are extenuating circumstances to consider the circumstances leading up to each of the instant offenses; (b) there is no benefit acquired by the commission of the instant offenses; (c) Defendant A supports his family members; and (d) the health status is not good; and (c) the lower court’s punishment imposing a fine of KRW 30 million on Defendant A and Defendant B (hereinafter “Defendant B”) is too unreasonable.

2. Determination

A. In full view of the following circumstances acknowledged by the lower court and the evidence duly admitted and investigated by the first instance court as to the assertion of misunderstanding of facts and legal doctrine, Defendant A submitted a list of total tax invoices by the purchaser who made a false statement in G even though he/she did not have supplied goods or services to G as stated in the facts charged, and delivered tax invoices even though he/she did not have received goods or services from I, it can be acknowledged that Defendant A received tax invoices even though he/she did not receive goods or services.

Therefore, the court below's finding the Defendant guilty of each of the charges of this case is just and there is no error as alleged in the grounds of appeal.

(1) In Articles 9(1), 11(1) and 32(1) of the Value-Added Tax Act, a person, etc. who delivers or transfers goods or provides services on contractual grounds.