The judgment of the court below is reversed.

Defendant

A In six months of imprisonment, Defendant C shall be punished by a fine of KRW 20 million.

1. The summary of the grounds for appeal is consistent with the actual transactional relationship between the Defendants’ list of individual tax invoices submitted to the Government. Thus, the Defendants did not prepare and submit to the Government a list of individual tax invoices by seller.

2. Summary of the facts charged in this case

A. On January 25, 2009, the Defendant submitted a list of total tax invoices by seller related to G (1) on January 25, 2009 to the Young Tax Office located in Yeongdeungpo-dong 3, Yeongdeungpo-gu, Seoul, for the submission of a list of total tax invoices by seller by seller (from October 1, 2008 to December 31, 2008) in the Young Tax Office located in Yeongdeungpo-dong 3, Yeongdeungpo-gu, Seoul. The Defendant submitted a false list of total tax invoices by seller. The Defendant Company C established for the purpose of retail, and around October 25, 2009 to the Government, even though there was no fact that C was supplied with the goods or services by seller from October 1, 2008 to December 31, 208.

(2) The Defendant, from January 1, 2009 to March 31, 2009, submitted to the Government a false list of total tax invoices by seller as described in paragraph (1). (2) The Defendant submitted a list of total tax invoices by seller from the above Young Port on April 25, 2009 (from January 1, 2009 to March 31, 2009) to C. In submitting a list of total tax invoices by seller from the above Young Port, etc. on April 25, 2009 (from March 31, 2009), the fact is that C was not supplied with goods or services other than amounting to KRW 78,90,000 from H to March 1, 209, even though there was no fact that C was supplied with goods or services other than the amount equivalent to KRW 5,400,436,360 from January 1, 209 to March 31, 209 to the Government.